Refund and Audit


Where a Provider has paid or remitted an amount that is not payable under the Municipal Accommodation Tax (MAT), a request for refund/adjustment may be submitted to the Chief Financial Officer for consideration. The request must be received within 24 months of the original payment date.


Providers are required to retain all records and documents necessary to enable an accurate determination of the MAT for a period of 7 years.

Any person authorized by the Chief Financial Officer shall be granted access to enter the business premises for the purpose of inspecting documents to ensure compliance with its by-law and will have the authority to audit and request information from any provider, including:

  • Audit or examine the books and records that relate to the amounts payable to the City; and
  • Require a provider to produce all documents required by the City for an audit and to answer all questions relating to the audit and give all reasonable assistance with the audit.

Contact Information:

Phone: For general information, call 311.
For detailed inquiries, questions or concerns,