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I am a Hotel Guest FAQ

In addition to the general FAQs found here (General FAQ), the following apply specifically to guests to Brandon paying for overnight accommodations.

Q. How much do visitors to Brandon pay for the Accommodation Tax?

A. The accommodation tax is a flat fee of $3.00 per night per room. A flat fee was chosen over a percentage amount so that the amount is easily known and easy to calculate for all guests regardless of the price paid for accommodation.

 

Q. How is the Accommodation Tax collected?

A. The $3.00 per night Accommodation Tax will be added to your hotel invoice as a separate line charge.

 

Q. Are PST and GST applied on top of the Accommodation Tax?

A. Currently, GST is applicable to any Accommodation Tax charges. Accommodation Tax is PST exempt, and is therefore not applicable.

 

Q. Who is exempt from paying the Accommodation Tax?

A. The accommodation tax will not apply to the following situations:

  • where the accommodation is for a period of greater than 30 days;
  • accommodations where the purchase price is $30.00 or less per night;
  • accommodations provided to patients or residents of a hospital, personal care home, or residential care facility;
  • accommodations provided to patients and/or the family of patients while attending for medical care and treatment;
  • accommodations provided to a student by a registered educational institution while the student is registered at and attending that institution;
  • accommodation supplied for a person undertaking an apprenticeship or trade certification;
  • accommodation supplied by employers to their employees in premises owned and/or operated by or on behalf of the employer;
  • accommodation provided to evacuees or as provided on a temporary basis by the provincial or federal government, or any other agency;
  • tent or trailer sites supplied by a campground, tourist camp or trailer park;
  • hospitality rooms that do not include a bed;
  • accommodations provided in establishments in which fewer than four (4) bedrooms are available for rent

 

Q. How does a guest apply for an exemption refund?

A. Guests have one year in which to apply for an exemption refund. Guests can fill in the following form, print it, and apply in person or else mail it to the Finance office in City Hall. Note that any GST paid on Accommodation Tax is not refundable from City Hall, however an application can be made to Canada Revenue Agency for a refund on the GST portion.

PDF Icon Refund Form (305 KB)

 

Q. Under what authority does the City of Brandon have to collect an Accommodation Tax?

A. On March 5, 2012, Brandon City Council passed By-law No. 7014, the “Accommodation Tax By-law”. Authority for this By-law comes from the Municipal Revenue (Grants and Taxation) Act, R.S.M. 1987. The Lieutenant Governor in Council (Province of Manitoba) approved this By-law which came into force on July 1, 2012. The program is subject to an annual review by City Council.

The By-law sets forth the requirements for the application, collection and remittance of a $3.00 per room flat rate fee on accommodations within the City of Brandon and is available for download on the City of Brandon website.

PDF Icon By-law No. 7014 (931 KB) 

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