MAT is set city by city, and almost nothing about it is uniform — not the rate, not the stay length that triggers it, not how often you remit. Rates below are taken from each municipality's own published pages, not from an aggregator.
Long-term residential rent is exempt from HST. Commercial rent is taxable. Short-term stays under 30 days are treated as a commercial activity by the CRA — and the $30,000 small-supplier threshold combines every property you operate, not just one.
Ontario mandates a specific government template — form 2229E — for most new residential tenancies. Its terms can't be overridden by anything a landlord writes into a side agreement.
The Landlord and Tenant Board's N-series covers everything from a rent increase to ending a tenancy for renovation — and using the wrong one is a common, avoidable way to lose at the Board.
The most-served notice in Ontario, and the one most often served wrong — usually by miscounting the notice period or filing the L1 too early.
The form for when a landlord, a purchaser, or an immediate family member genuinely needs the unit — and the one the Board scrutinises hardest, because it is the one most often used as a pretext.
The longest notice in the N-series, for work extensive enough to genuinely require an empty unit — with a right of return that defeats the reason most landlords are tempted to use it.
Ontario's guideline is 2.1% for 2026 and 1.9% for 2027 — but the exemption for buildings first occupied after November 2018 matters more to a growing portfolio than the rate does.
The only N-form the tenant serves. Landlords search for it constantly — usually because they have been handed one, or because they are about to make the mistake of sending one.
These pages summarise rules that change, and they are not legal advice. Every guide carries the date it was checked and links to the official source — read that before you rely on a figure.