Toronto 
The City of Toronto is implementing a four-per-cent Municipal Accommodation Tax (MAT) on all hotel accommodations within Toronto as of April 1 and short-term rentals on or after June 1, pending the enactment of the short-term rental bylaw.
What it means for travellers to Toronto?
The MAT applies to all rooms used for rental accommodation for four hours or more and continuous stays of 30 days or less for:
- hotels (including full service, limited service, small hotels)
- motels
- hostels
- clubs
- condo Hotels
- the portion of a multi-use complex that is used to provide transient accomodation
If you are staying in a Hotel:
The tax only applies to the room cost portion of rental accommodation. Other hotel services, including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill.
If your accommodation was booked and paid for prior to April 1, 2018, the tax will not be applicable. If it was booked before April 1, 2018 but paid for on April 1, 2018 or later, the tax is applicable.
Short-Term Rental:
Effective on or after June 1, 2018 (pending the enactment of the short-term rental by-law), the City of Toronto is implementing a four per cent MAT on short-term rentals in Toronto. A short-term rental is defined as all or part of a dwelling unit used to provide sleeping accommodation for any rental period that is less than 28 consecutive days in exchange for payment, which includes existing bed and breakfasts.
If a rental property was booked and paid for prior to the MAT implementation date, the tax will not be applicable. If it was booked before the implementation date but paid for on or after that date, the tax is applicable.
For more information, see here.