St. Catharines charges a 4% Municipal Accommodation Tax, and unlike Toronto, the city has no agreement with Airbnb to collect it. You register, collect the MAT from guests, and remit it to the city every month.
Here is how to get set up and stay compliant.
The Key Point: You Collect and Remit
St. Catharines publishes no platform collection agreement, and the obligation is written for the accommodation provider, which is you. The city requires that the MAT "be identified as a separate item on the invoice or receipt when charging guests." So you add the 4%, collect it, and send it in monthly.
The Rate and What It Applies To
The rate is 4%. It phased in over three years: 2% in 2023, 3% in 2024, and 4% from January 1, 2025 onward. The remittance form instructs operators to remit 4% of the amount collected for accommodation.
Step 1: Register
There are two pieces in St. Catharines, and they are separate:
Get your short-term rental licence
Operators must license their short-term rental like any other business. Licences run for two-year terms.
Complete the MAT registration form
Separately, file the city's Municipal Accommodation Tax Registration form. It asks for your legal and operating name, property address, number of rooms, the assessment roll number, and contacts.
Step 2: File Your Monthly Remittance
St. Catharines uses an online MAT Remittance form. You complete it for each month, even a month with no bookings (a nil return is still required).
- Open the Municipal Accommodation Tax Remittance form on the city's webforms site.
- Enter the total funds collected for accommodation in the reporting month.
- The form applies 4%. Confirm the MAT figure.
- Submit, then arrange payment (below).
Step 3: Pay What You Owe
The remittance form directs payment by mail or in person to the City of St. Catharines, 50 Church St, P.O. Box 3012, St. Catharines, ON L2R 7C2. The city does not publish online card payment for MAT, so confirm accepted instruments and the exact payee wording when you file. To clear back taxes, submit the missing monthly remittances and pay the balance; late amounts accrue charges.
Deadlines
St. Catharines MAT is monthly. Each month's remittance must be received by the city by the last day of the following month. For example, January's MAT is due by the last day of February. The return is required even if no tax was collected.
Exemptions
The MAT applies to overnight accommodation provided for a continuous period of 30 days or less, so stays longer than 30 continuous days fall outside it. Note a wrinkle in the city's wording: the short-term rental licensing definition references 28 consecutive days, while the MAT itself uses the 30-day boundary. When a stay sits between those numbers, confirm treatment with the city.
Penalties for Late Filing
St. Catharines charges late payment charges on outstanding balances at 1.25% on the first day of default and on each month thereafter that the default continues. File and pay on time to avoid the compounding.
Frequently Asked Questions
Does Airbnb collect MAT for St. Catharines hosts?
There is no published agreement for Airbnb to collect and remit MAT in St. Catharines. The obligation is on the operator to register, add 4% as a separate line item on guest invoices, collect it, and remit monthly to the city.
How often do I file MAT in St. Catharines?
Monthly. Each month's remittance must reach the city by the last day of the following month, and a nil return is required even for months with no bookings.
What is the St. Catharines MAT rate?
4% as of January 1, 2025. It phased in from 2% in 2023 and 3% in 2024. The remittance form has you remit 4% of the amount collected for accommodation.
How do I pay St. Catharines MAT?
The remittance form directs payment by mail or in person to the City of St. Catharines at 50 Church St. Confirm accepted payment instruments and the exact payee wording with the city when you file, since online card payment for MAT is not published.
Do I need a licence as well as MAT registration?
Yes. The short-term rental licence and the MAT registration are two separate steps in St. Catharines. You need both.
This article is for informational purposes only and does not constitute legal or tax advice. Municipal tax rules change frequently. Always verify current requirements and deadlines directly with the municipality before filing.
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