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Condominium Hotels

The Municipal Property Assessment Corporation (MPAC) is responsible for assessing all property in Ontario for purposes of municipal and education taxation. To establish accurate and equitable valuations, MPAC relies on information supplied by property owners.

The declaration form contained in the link below will help the owners or their representatives of hotel units that are part of a condominium hotel to make a statutory declaration pursuant to section 45.3.1(6) of Ontario Regulation 282/98.  This declaration will state whether a unit will be a hotel unit for the upcoming and subsequent tax years or whether it will cease to be a hotel unit.

These declarations must be made on or before June 30 of the tax year prior to the year for which the declaration is being made.

Click on the link below:
Condo Hotel Statutory Declaration

Note: This request for information is collected under section 11 of the Assessment Act. Section 13 of this Act provides for penalties for non–compliance.   The Municipal Property Assessment Corporation is prevented from the unauthorized disclosure of this and other information under provisions of the Assessment Act (s.53) and the Municipal Freedom of Information and Protection of Privacy Act.

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