Use Ottawa’s current rate and stay boundary
Reviewed September 6, 2026: City guidance applies MAT to covered accommodation under 30 days and requires a separate MAT line on guest invoices. The tax applies to the room-cost portion; other hospitality services and listed exemptions require separate consideration. Keep the stay dates and the breakdown of charges so the classification is explainable. Do not copy the stay-duration boundary or reporting process from another Ontario city simply because its rate is also 6%.
An illustrative $200 room invoice
Assume an HST-registered operator provides a taxable room stay fully subject to MAT, with no extra services. A $200 room charge produces $12 MAT. HST at 13% on the $212 room-plus-MAT amount is $27.56, making the guest total $239.56. The example depends on HST registration and the actual supply treatment. The books retain room revenue, MAT and HST separately even if the guest makes only one payment.
| Illustrative invoice | Amount |
|---|---|
| Room charge | $200.00 |
| MAT at 6% | $12.00 |
| HST at 13% of $212 | $27.56 |
| Guest total | $239.56 |
Match the remittance route to the operator
The City’s owner page identifies the Ottawa Gatineau Hotel Association, or OGHA, as its collection agent and specifies remittances through that process within 30 days after month-end. Confirm the property’s registered collection arrangement and any platform’s responsibilities directly. A platform handling tax for one reservation does not establish that it handled direct bookings or every tax. Retain statements showing the property, tax type, reporting period and amount remitted on the operator’s behalf.
Reconcile bookings before reconciling cash
Export direct and platform activity with stay dates, accommodation charges, additional services, cancellations and refunds. Compare the calculated tax to guest invoices, then match gross collections to platform fees, deductions and net deposits. Keep a separate schedule for amounts not yet settled. For an Ottawa operator receiving both conference visitors and weekend guests, this separates actual room performance from the timing of processor payments and tax remittances.
Keep a complete period file
Save the working calculation, return or collector report, submission evidence and proof of payment together. Corrected bookings should keep their original reference and adjustment reason so a later refund can be traced without deleting history. Review unusual exemptions and tax adjustments with the City or an appropriate adviser. GST/HST reporting has its own periods and rules, while permits and property permissions are separate administrative obligations. One completed MAT reconciliation does not stand in for those checks.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing information, agree on the scope and organize the next bookkeeping step.
Request a bookkeeping review