Municipal and Regional District Tax (MRDT)

“British Columbia. Destination BC”

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Maximum Eligible Amount

Tax Credit

Fund Type

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 applies to the purchase of accommodation in designated accommodation areas. Taxable accommodation can include hotels, motels, resorts, bed and breakfasts, houses, cottages and cabins, and other short term lodging. Online accommodation platforms are also now enabled to collect PST and MRDT through Budget 2018.
The MRDT applies in the same manner as the eight percent provincial sales tax (PST) on accommodation.



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