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Municipal & Regional District Tax
Program (MRDT)

Vancouver city from Grouse Mountain

Grouse Mountain | Pierre Leclerc

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        Program (MRDT)
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To find participating MRDT areas and their tax rates, please use the MRDT location map. 

The Municipal and Regional District Tax (MRDT) was introduced in 1987, by the Provincial Government, to provide funding for local tourism marketing, programs, and projects. The tax is intended to help grow BC revenues, visitation, and jobs, and amplify BC’s tourism marketing efforts in an increasingly competitive marketplace.

The MRDT is an up-to three percent tax applied to sales of short-term accommodation provided in participating areas of British Columbia on behalf of municipalities, regional districts and eligible entities.

The MRDT is jointly administered by Ministry of Finance, Ministry of Tourism, Arts and Culture, and Destination BC.

To promote a coordinated and efficient use of funds, the following MRDT program principles have been adopted:

  • Effective tourism marketing, programs, and projects
  • Effective local-level stakeholder support and inter-community collaboration
  • Coordinated and complementary marketing efforts to broader provincial marketing strategies and tactics
  • Fiscal prudence and accountability.

Affordable housing was added as a permissible use of funds in the 2018 Provincial Budget, to help address local housing needs. Designated recipients have the flexibility to define, identify, and fund affordable housing initiatives that they deem appropriate to meet local needs. Affordable housing funding must be consistent with fiscal prudence and accountability, and will be subject to additional reporting requirements. Further detail, including stakeholder consultation and support requirements, can be found in Section 8 of the MRDT Program Requirements.

Program Requirements & Application Procedure

The MRDT Program Requirements outline the requirements for the program and provides guidance and assistance to those entities applying to request that the Province levy the tax.
Learn More

Annual Reporting Requirements

Under the Provincial Sales Tax Act, all designated recipients must account annually, to the Province, for how money received from the tax has been spent.
Learn More

Forms

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.
Learn More

FAQ

Commonly asked questions about the Municipal and Regional District Tax.
Learn More

Get in Touch

MRDT Program Application & Reporting Questions

Destination BC Vancouver Office
Phone: 604-953-6704
Email: MRDT@destinationbc.ca

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: CTBTaxQuestions@gov.bc.ca

For more information, find the MRDT Program Requirements here.

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