You must complete the
MAT Return on a monthly basis. See form for due dates.
These can be
submitted via email at
MAT@tkl.ca.
You are required to submit a MAT Report at the end of each month for the MAT collected in the previous month.
Payment would then be no later than the following month thereafter.
For instance, the MAT Return for MAT collected in January is due no later than the last day in February. Payment is due no later than the last day of the following month, March 31st.
If you are late to submit the MAT Return by the required due date the amount is automatically determined based on the following calculation:
(amount of revenue that would have been generated had the Establishment experienced full occupancy for the period) x (4% - the amount of MAT that is due and unremitted).
This amount shall be assessed on the first day of default.
Payment can be made via the following methods:
- Online Banking
- EFT (Electronic Fund Transfer)
- In person – Debit, Cash or Cheque
- By Mail (only cheques accepted) sent to:
Town of Kirkland Lake
Attention: Accounts Receivable
P.O. Box 1757, 3 Kirkland St. W.
Kirkland Lake, ON P2N 3P4
Please make cheques payable to: Town of Kirkland Lake
Payments must be received at Town Hall (3 Kirkland St. W.) by the last day of the following month by 4 PM. Please allow sufficient time for mail delivery.
Payments which are returned (NSF) are subject to a fee in accordance with the Town’s User Fees and Charges By-Law.
Late Payments will be subject to 1.25% in accordance with the municipality's monthly interest charges related to taxation.
Any late or incomplete remittances will be charged an interest rate of 1.25 % per month in accordance with the municipality's monthly interest charges related to taxation.
Adjustments from prior reporting periods can be made in the period the refund was returned.
Yes, you will be required to submit the MAT Return for the period indicating no MAT was collected.
If all guests were paid for extended stays (31 days or longer), or, you qualified for another exemption, you must submit a monthly report providing the details for the exemption(s).
The Town, and/or its agent, have the authority to inspect and audit all books,
documents, transactions, and accounts of accommodation providers.
Accommodation providers must keep books of account, records and all documents related to the sale of accommodations, amount of the MAT collected and remitted to the Town for a period of no less than 7 years. (retention as encouraged by the Canada Revenue Agency)
The Accommodation Establishment Information Form (Registration Form) is used by the Town to
set up your establishment name, address, and contact information correctly in our
accounting system.
This information will be associated to your monthly remittances and payments with the proper
establishment.
If the
MAT Return is not completed and submitted when due, the Town will assess the MAT based on the average daily rate provided on the
Accommodation Establishment Information Form multiplied by the number of
accommodations available each day during the period which the remittance was
due as though all the accommodations had been purchased throughout the period.