The second installment of your 2025 Interim Property Taxes are due Wednesday, April 30th. All payments, including those by mail, must be received by the due date to avoid penalty.
If you do not have your bill for any reason please contact the Finance Department at (807) 737-2700 to obtain a copy.
Beginning at 8:00 a.m. to 4:00 p.m. on Monday, April 28th to Friday, May 16th staff from Northern Waterworks Inc. will be flushing hydrants, this process may cause a loss in water pressure or coloured water.
Please do not use any hot water during this time.
Reduced load restrictions have been implemented in Sioux Lookout and Hudson until further notice. The restrictions will be lifted pending weather and road conditions.
Municipal Accommodation Tax
The Municipality of Sioux Lookout Council on October 16, 2019 approved the implementation of a Municipal Accommodation Tax (MAT), By-Law No. 61-21, for the Municipality of Sioux Lookout.
The MAT came into effect on January 1, 2020 at a rate of four percent (4%). The rate approved by Municipal Council is consistent with other municipalities across Ontario implementing the tax.
Affected Parties: owners/operators of the following transient accommodations are subject to the Municipal Accommodation Tax:
Hotels
Motels
Bed & Breakfast establishments
Airbnb establishments
Hostels
As a Fixed Roof Accommodation Provider doing business within the boundaries of the Municipality of Sioux Lookout, you are obligated by law to collect and remit the four percent (4%) MAT on all rooms sold for transient accommodation under 30 days, effective January 1, 2020. This is a tax on accommodations only, with other services like meeting room rentals, food & beverage, parking, room service etc. are exempt.
For more information on the Municipal Accommodation Tax for the Municipality of Sioux Lookout, please contact the Treasurer at 737-2700 extension 2232 or email the Treasurer.
All forms related to the Administration of the Municipal Accommodation Tax (MAT) can be found below:
Whether you are an Accommodation Provider or a Guest all your questions can be answered below:
Frequently Asked Questions for Accommodation Providers
The Municipal Accommodation Tax, or MAT, is a 4% tax charged on the cost of fixed roof transient accommodations sold for a continuous period of less than 30 days within the boundaries of the Municipality of Sioux Lookout.
The tax applies to all accommodation sold for a continuous period of less than 30 days in a hotel, motel, inn, hostel, bed and breakfast and Airbnb.
Mandatory. The Municipal Accommodation Tax must be collected by the accommodation provider at the same time customers are charged for the booking.
The tax will generate funding to promote tourism within the Municipality of Sioux Lookout. 50% of the net revenue from the Municipal Accommodation Tax will go to tourism promotion and development with a focus on attracting more visitors to the Municipality through sports and cultural events, conventions, enhanced attractions, and outdoor activities.
The other 50% of the net revenue will be retained by the Municipality, earmarked for infrastructure projects that promote tourism and that benefit residents and visitors.
Amenity fees and service charges including meals, room incidentals provided they are separately itemized on the invoice.
Hospitality rooms and meeting rooms that do not contain a bed are not considered accommodations.
Yes, the purchaser, per the By-Law, is the person or business who remits money for the room and therefore the Municipal Accommodation Tax would not apply for a contract of 30 days or more.
Yes, if the accommodation provider is registered for HST. The accommodation provider is responsible for collecting and remitting the HST on the room charge and on the Municipal Accommodation Tax. HST is remitted directly to the Canada Revenue Agency.
If is the responsibility of the accommodation provider to allocate the revenue from the accommodation charge separate from other services, amenities or charges on the invoice and collect and remit the Municipal Accommodation Tax on the accommodation portion of the fees. If the fees are not separately listed on the invoice, the Municipal Accommodation Tax will apply to the entire invoice.
The MAT is to be collected and remitted if the accommodation is charged. If the guest is not charged but is required to pay a cancellation fee, the Municipal Accommodation Tax would not apply to the cancellation fee.
The Municipal Accommodation Tax (MAT) is be remitted in the same manner as your Harmonized Sale Tax (HST). If you remit your HST monthly, the MAT shall be remitted on a monthly basis. If you remit HST quarterly, annually or who are not registered to remit HST, you shall remit the amount of the MAT on a quarterly basis. The remittance of the Municipal Accommodation Tax shall be submitted for the previous month/quarter on or before the last day of the month following the end of the month/quarter and shall be submitted on the Municipal Accommodation Tax Return Form to the Municipality for the purpose of administrating. All eligible electors on the official Voters' List provided by the Municipality.
The Accommodation Establishment Information Form (Schedule A) will be used by the Municipality to set up your establishment name, address and contact information correctly in our accounting system and provide you with a customer ID. This customer ID will then be used to associate your monthly/quarterly remittances and payments with the proper establishment.
Complete the Municipality of Sioux Lookout’s Municipal Accommodation Tax Return Form (Schedule B)
For instructions and information about reporting periods, calculations, exemptions and adjustments, payment and submission please click here.
Adjustments from prior reporting periods can be made in the period the refund was returned.
If you did not sell any accommodations subject to the Municipal Accommodation Tax and thus no Municipal Accommodation Tax was collected, you will still be required to submit the Municipal Accommodation Tax Return indicating that no Municipal Accommodation Tax was collected in the reporting period.
Frequently Asked Questions for Guests
The tax is added to the price paid for a room booked at a fixed roof accommodation in the Municipality of Sioux Lookout as required by law. The rate is 4% of the total room cost. The tax applies to all accommodation sold for a continuous period of less than 30 days in a hotel, motel, inn, hostel, bed and breakfast and Airbnb.
The amount of the tax must be clearly identified as a line item on your bill or invoice as “Municipal Accommodation Tax”. The amount is 4% of the total accommodation cost.
Yes. The Municipal Accommodation Tax is only applied to the total purchase price of your accommodation (i.e. room fee). It does not apply to amenity fees or service charges including meals and room incidentals. However, to be exempt from the Municipal Accommodation Tax, these amenities and services charges must be separately itemized on the invoice/bill.
No. The Municipal Accommodation Tax is mandatory as per the Municipal By-Law. It must be paid at the same time you complete the purchase, in full, for your stay.
Yes. However, the Ontario Ministry of Health & Long-Term Care provides funding through the Northern Health Travel Grant for eligible applicants. For more information, visit the Ministry website.
The tax will generate funding annually to promote tourism within the Municipality of Sioux Lookout. 50% of the net revenue from the Municipal Accommodation Tax will go to tourism promotion and development with a focus on attracting more visitors to the Municipality through sports and cultural events, conventions, enhanced attractions and outdoor activities.
The other 50% of the net revenue will be retained by the Municipality of Sioux Lookout which will be earmarked for infrastructure projects.
