Looking for up-to-date forms to assist with your MRDT application and reporting requirements? We’ve assembled all the necessary information in one location. For information on taxable and exempt accommodation, please refer to: https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/accommodation
If you are looking for additional information, our FAQs are a good place to start.
Municipal and Regional District Tax Application Form
This checklist must be submitted as the cover page with all new and renewal applications, clearly indicating the application is complete and signed by the authorized signing authority.
Accommodation Directory Form
This form is used to list all accommodation providers who offer 4 or more units of accommodation within the designated accommodation area.
Accommodation Sector in Support of MRDT Form
This form is used to list all accommodation providers with 4 or more units of accommodation that support, by way of signature, the collection of MRDT within a designated accommodation area.
5-Year Strategic Business Plan
This template is used to submit an applicant’s five-year Strategic Business Plan. This completed form is required for all new, renewal, and rate increase MRDT applications. Part of this plan includes a one-year Tactical Plan with performance measures and detailed budget for the first year.
Access Strategic Business Plan in Word Format or in PDF Format.
One-Year Tactical Plan
The One-Year Tactical Plan and detailed budget (see available formats below) are due to Destination BC by November 30 each year. The One-Year Tactical Plan must be consistent with the Five-Year Strategic Business Plan and based on the upcoming calendar year.
Access Tactical Plan in Word format and use with accompanying Budget Excel Sheet
Third Party Authorization Form
By signing and submitting this form, Destination BC is provided the ability to communicate and exchange information regarding the MRDT program with your representative. The authorization does not change the responsibilities of designated recipients for fulfilling all obligations under the MRDT program.
Disclosure of Information Authorization Form
Signing this form allows the Ministry of Finance to share information about the applicant with respect to the MRDT program with the Ministry of Tourism, Arts and Culture and Destination BC for the purpose of program administration and evaluation, and development of provincial tourism policy. This authorization does not change your responsibilities and obligations under the MRDT program. This completed form must make part of all MRDT application packages and renewals.
Tourism Events Program Sponsorship Undertaking
Designated recipients collecting 3% MRDT must agree to sponsor the provincial Tourism Events Program through a contribution of 0.2% of the incremental one percent of the tax. This completed form must be included as part of a 3% MRDT application package.
Annual Performance Report
All designated recipients, including those not subject to renewal application requirements, are required to submit the attached Annual Performance Report to Destination BC by May 31 of each year. It provides an overview of the activities of the previous year (January to December), including a summary of tactics, activities, key outputs and outcomes. A Financial Report must accompany the Annual Performance Report.
MRDT Program Satisfaction Survey Guidebook
As part of the reporting requirements for eligible entities collecting 3%, an annual stakeholder survey must be conducted with results included within the Annual Performance Report. The guidebook provides a template and useful information on how to create and implement the survey and how to evaluate the results successfully.
Financial Report (Excel)
All designated recipients, including those not subject to renewal application requirements, are required to submit the attached Financial Report with the Annual Performance Report on by May 31 of each year. The report must show how all the money received from the tax was spent and certify that all of the money received from the tax used solely on approved purposes and consistent with the five-year Strategic Business Plan.
Affordable Housing Plan
This template must be completed if a designated recipient wishes to use MRDT revenues on affordable housing initiatives, regardless of whether revenues are solely from online accommodation platforms or from general MRDT revenues. The plan must be submitted on November 30 of every year.
Affordable Housing Report
This template must be completed if the designated recipient has used MRDT revenues on affordable housing initiatives, regardless of whether revenues are solely from online accommodation platforms or from general MRDT revenues. The report must be submitted by May 31 of every year.
Provincial Sales Tax Notice
This notice explains important changes to how PST and the MRDT apply to accommodation sold in BC. These changes are effective October 1, 2018.
Provincial Sales Tax Act
Section 123 of the Provincial Sales Tax Act imposes up to three percent on the purchase price of accommodation in a specific geographic area of the province (“designated accommodation area”) on behalf of a municipality, regional district or eligible entity.
Designated Accommodation Area Tax Regulation
The Designated Accommodation Area Tax Regulation sets out the authorized purposes for funds collected under the MRDT Program. Authorized purposes are tourism marketing, programs and projects, initiatives respecting affordable housing, and any other prescribed purposes set out in the regulation.
MRDT Program Application & Reporting Questions
Destination BC Vancouver Office
Phone: 604-953-6704
Email: [email protected]
Tax Administration and Enforcement Questions
Ministry of Finance
Hours of operation: Monday to Friday, 8:30am – 4:30pm
Phone: 1-877-388-4440 (toll free within Canada)
Email: [email protected]
For more information, find the MRDT Program Requirements here.
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