The Municipal Accommodation Tax does not apply to the following types of Accommodations:

  • Accommodations provided by the Crown in right of Canada, the Crown in right of Ontario, every agency or authority, board, commission, corporation, office or organization of persons a majority of whose directors, members, or officers are appointed or chosen by or under the authority of an Order in Council or the Lieutenant Governor in Council or a member of the Executive Council, as the case may be
  • Accommodations provided by every board as defined in section 1(1) of the Education Act, R.S.O. 1990, c. 8.2;
  • Accommodations provided by a university or a college of applied arts and technology or post-secondary institution whether or not affiliated with a university, the enrolments of which are counted for the purpose of calculating operating grant entitlements from the Crown in right of Canada or the Crown in right of Ontario;
  • Accommodations provided by a hospital referred to in the list of hospitals and their grades and classifications maintained by the Minister of Health and Long-Term Care under the Public Hospitals, R.S.O. 1990, c. P.40 and every private hospital operated under the authority of a license issued under the Private Hospitals Act, R.S.O1990, c. P.24 or every community health facility within the meaning of the Oversight of Health Facilities and Devices Act,2Ot7, that was formerly licensed under the Private Hospitals Act, as the case may be;
  • Accommodations provided by a long-term care home as defined in section 2(1) of the Long-Term Care Homes Act, 2007, S.O. 2007, c.b or hospice and palliative care centres;
  • Accommodations provided by a treatment centre that receives provincial aid under the Ministry of Community and Social Services, R.S,O. 1990, c. M.2O;
  • Accommodations provided for the reformation of offenders
  • Accommodations provided by charitable or non-profit philanthropic organizations that are organized as shelters for the relief of the poor or for emergency;
  • Accommodations consisting of a tent or trailer site supplied by a campground, tourist camp, or trailer park; and,
  • A room in an Establishment that does not contain a bed, which is used for displaying merchandise, holding meetings, or entertaining