05. Are any guests exempt from the Municipal Accommodation Tax?
Municipal Accommodation tax applies to all accommodations except:
a. the Crown, every agency of the Crown in right of Ontario, and every authority, board,
commission, corporation, office, organization of persons a majority of whose directors,
members or officers are appointed or chosen by or under the authority of new Lt. Gov. in
Council or a member of the Executive Council;
b. every board as defined in subsection 1(1) of the Education Act, R.S.O. 1990, c. E.2;
c. every university in Ontario and every college of applied arts and technology and postsecondary institution in Ontario, whether or not affiliated with the university, the enrolments of which are counted for the purposes of calculating annual operating grant entitlements from the Crown on accommodations provided to students while a student is registered and attending the institution;
d. every 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 Act, R.S.O. 1990, c.
P.40, and every private hospital under the authority license issued under the Private Hospitals
Act, R.S.O. 1990, c. P.24;
e. every long-term care home as defined in subsection 2(1) of the Long-Term Care Homes Act,
2007, S.O. 2007, c. 8, retirement home, and hospice;
f. every treatment center that receives provincial aid under the Ministry of Community and Social
Services Act, R.S.O. 1990, c. M.20; every house of refuge, or watching for the reformation of
offenders; every charitable, non-profit philanthropic corporation organized as shelters for the
relief of the poor or for emergency;
g. every tent or trailer site supplied by a campground, tourist or trailer park;
h. every accommodation supplied by employers to their employees in the premises operated by
the employer; and
Categories: Municipal Accommodation Providers
i. every hospitality room in an establishment that does not contain a bed and is used for
displaying merchandise, holding meetings, or entertaining.