Running a business in Ajax?
This page outlines everything you need to know about licenses, permits, and taxes. Explore tax rates, payment deadlines, municipal permits, and helpful resources to keep your business on track.
Taxes for Businesses
The Town collects property taxes for the Region of Durham, the Province (education) and the Town of Ajax in accordance with Town bylaws and policies.
Town taxes provide local services such as road maintenance, fire and emergency services, libraries and recreation programs.
There are three parts to the tax rate:
- Municipal tax rate, set by the Town of Ajax
- Regional tax rate, set by the Region of Durham
- Education tax rate, set by the Province of Ontario
User fees are charged for various service requests.
In addition, user fees apply for certain services.
The 2026 Interim Tax Bill is due in two instalments:
- February 27, 2026
- April 24, 2026
Bills are mailed in late January
The 2026 Final Tax Bill is due in two instalments:
- June 26, 2026
- September 25, 2026
Bills are mailed in late May
Charitable Organization Tax Rebate
Charitable organizations with a valid registration number, located in commercial or industrial properties, may be eligible for a 40 percent tax reduction. Qualifying charities must apply each year to the Town of Ajax before the last day of February of the following year.
Heritage Tax Rebate
The heritage rebate program is managed through the Planning and Development Department.
Property assessment is the responsibility of the Municipal Property Assessment Corporation (MPAC). To appeal your property assessment, or if you have any questions about your assessment, please contact MPAC at 1-866-296-6722.
You can also look up basic property information and assessed values for other properties of your choice by visiting AboutMyProperty.ca.
Municipal Accommodation Tax (MAT)
Ontario’s Municipal Act, 2001, permits municipalities in Ontario to implement a transient accommodation tax, also known as a Municipal Accommodation Tax (MAT).
A Municipal Accommodation Tax is a local tax levied by municipalities on hotels, motels, and short-term rental accommodations through providers like Airbnb and VRBO. Its purpose is to generate revenue for the municipality to support local tourism initiatives.
Ontario Regulation 435/17, transient accommodation tax, specifically defines how the MAT revenues are to be spent. Once reasonable costs of collecting and administering the tax are paid for, 50% of the remaining MAT shall be paid to an Eligible Tourism Entity to provide destination marketing programming and the balance may be retained by the municipality to fund tourism initiatives. In Ajax, the designated Eligible Tourism Entity is Durham Tourism.
To learn more about the MAT, please read the Frequently Asked Questions below.
Frequently Asked Questions
The Municipal Accommodation Tax (MAT) is a mandatory levy applied by municipalities to accommodations, including hotels, motels, bed and breakfasts, and short-term rentals to generate revenue to support initiatives aimed at promoting and enhancing local tourism.
The Province of Ontario permitted municipalities to create the MAT in 2017 as a vehicle to provide continued investment in tourism without additional tax burden on local businesses or residents.
An Eligible Tourism Entity is a non-profit entity whose mandate includes the promotion of tourism in Ontario or in a municipality.
In Ajax, the designated Eligible Tourism Entity is Durham Tourism.
Per Town of Ajax By-law No. 09-2025, the Municipal Accommodation Tax does not apply to the following accommodations:
- hotel, and motel rooms rented for more than 28 consecutive days.
- the Crown, every agency of the Crown in right of Ontario, and every authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council;
- every board as defined in subsection 1(1) of the Education Act;
- every university in Ontario and every college of applied arts and technology and post-secondary institution in Ontario whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating operating grants entitlements from the Crown;
- every hospital referred to in the list of hospitals and their grades and classifications maintained by the Minister of Health and Long-Term Care under the Public Hospitals Act and every private hospital operated under the authority of a licence issued under the Private Hospitals Act;
- every long-term care home as defined in subsection 2(1) of the Fixing Long-Term Care Act, 2021 and every hospice;
- a hotel or motel used by the Town or its service providers for shelter purposes;
- a treatment centre that receives private funding or provincial aid under the Ministry of Community and Social Services Act;
- a house of refuge or Lodging for the reformation of offenders;
- a charitable, non-profit philanthropic corporation organized as shelter for the relief of the poor or for emergency;
- a tent or trailer site supplied by a campground, tourist camp or trailer park;
- employers to their employees in premises operated by the employer;
- a hospitality room in an establishment that may or may not contain a bed and is used for displaying merchandise, holding meetings or entertaining; or,
- group bookings with contracts that are entered into prior to the date that the MAT By-law takes effect.
The Municipal Accommodation Tax (MAT) revenues are divided to support tourism in Ajax. After deducting the costs of collecting and managing the tax, the remaining funds are split equally:
- 50% is kept by the Town of Ajax in a special MAT reserve. This money is used for projects and initiatives that promote tourism within the Town.
- 50% is given to Durham Tourism, the designated Eligible Tourism Entity for Ajax. This helps in promoting Ajax as a destination and delivering tourism programs for the community
Accommodations Providers
Hotel Providers
Monthly Remittance Period Due Dates
Hotel Providers are required to remit MAT payments to the Town on a monthly basis, 15 days following the last day of the previous month. If the 15th falls on a weekend or statutory holiday, the due date will be the next business day. For example, for April 1 – April 30, the total amount payable is due to the Town by May 15.
| Period | Due Date |
|---|---|
| January 1 to 31 | February 15 |
| February 1 to 28 or 29 | March 15 |
| March 1 to 31 | April 15 |
| April 1 to 30 | May 15 |
| May 1 to 31 | June 15 |
| June 1 to 30 | July 15 |
| July 1 to 31 | August 15 |
| August 1 to 31 | September 15 |
| September 1 to 30 | October 15 |
| October 1 to 31 | November 15 |
| November 1 to 30 | December 15 |
| December 1 to 31 | January 15 |
Permits for Businesses
Temporary Patio Permit
- Is the Patio on Public Property (i.e. municipal boulevard) or Private Property (i.e. parking spaces in a plaza)?
- If you do not own the property and the patio is located on Private Property, you must obtain permission from the property owner to locate a temporary patio. An Authorization Letter, permission letter or signature on the application form will be required from the owner.
- If the patio is located on Public Property, you must provide proof of insurance.
- Review the Conditions of Municipal Approval and Accessibility Standards Information in the following tabs.
- Prepare a drawing of the patio showing:
- The location of the patio;
- The dimensions of the patio;
- What will be used to identify the area of the patio, such as pylons, fencing or planter boxes;
- Location of the tables on the patio and distance between tables (a minimum 3 metre distance between tables is required).
- See Standard Patio Drawings for setback information
- The Town reserves the right to cancel or amend any Temporary Patio Permit approval if an issue is identified or complaint resulting from the placement of the patio area is submitted to the Town; or any planned or unplanned construction activities are needed.
- The owner/applicant shall comply with all other applicable legislation, regulations, orders, by-laws or any other directive issued by other levels of government, including but not limited to, the Province of Ontario and Region of Durham.
- The owner/applicant shall abide by all requirements of the Alcohol and Gaming Commission of Ontario, or any conditions required by an approved liquor license.
- The owner/applicant shall comply with the approved Temporary Patio Permit drawing attached to an approved permit.
- No tables, chairs, or obstruction of any type, shall be placed in such a manner that interferes with accessibility of the neighbouring sidewalk or travelled portion of the municipal roadway or drive aisle. Temporary patios shall not impede or block access to a Fire Route or barrier free path of travel. Temporary Patio Permits shall comply with any other Accessibility related condition.
- A Temporary Patio Permit is only valid from April 1 to October 31. Between November 1 and March 31, all patio furniture, pylons, planters, etc. must be removed. The Town reserves the right to have the Temporary Patio removed earlier, if poor weather conditions exist.
- No permanent installations are permitted (i.e. no drilling or affixing anything to sidewalk/parking lot).
- If the use of the Temporary Patio or furniture causes any damage to Town property, the owner is responsible for repairing all damage (i.e. damage to grass in the boulevard) and returning the boulevard to its original state.
- For Temporary Patios on Public Property, the owner/applicant shall carry public liability insurance in an amount not less than$2,000,000.00, which names the Town as additionally insured, and the owner/applicant shall indemnify and save harmless the Town from any and all claims.The Town reserves the right to apply additional or site specific conditions with the issuance of the Temporary Patio Permit.
- Accessible Parking: Ensure no existing accessible parking spaces are removed/used for outdoor seating area, and that patio/outdoor eating area is located along a barrier-free path of travel within reasonable distance from accessible parking and restaurant entrance
- Path of Travel: Maintain and do not impede existing or proposed barrier-free paths of travel within and outside of the patio. If existing sidewalk is impacted, an alternate route shall be provided and delineated to maintain access and circulation. Ensure access to outdoor seating area/patio is on ground level surface, unless ramped; minimum 3 meter clearance between tables to allow mobility device access
- Washroom access: Outdoor patio/eating area should provide clear, barrier-free access to accessible washroom (if one exists inside facility already)
- Seating: A minimum of 20% of all seating should be capable of providing accessible seating.
- Knee and toe clearance: Consider providing at least 750 mm wide x 680 mm high x 250 mm deep clear knee space below the table, with an additional toe space beyond of 750 mm wide x 230 mm high x 230 mm deep. This will allow most wheelchair users to sit close to the table.
- Mobility Aids/Devices: Areas for mobility aids/device storage (e.g. walker) should be identified to maintain clear path of travel.
- Barricades/Boundaries: Ensure any barricades/boundaries (railings, planters, pylons, etc.) to identify patio area are cane-detectable to provide people with visual impairment a means of identifying boundaries. All cane-detectable warnings should be no more than 680mm from the ground surface.
- Shade: Considerations for umbrellas or other temporary shade structures are encouraged; and shall be located so as to not impede barrier-free clearance and paths of travel
Region of Durham Health Department
The Region of Durham Health Department may require inspections of new, or expanded patios. It is recommended that anyone interested in, or who has applied for, a Temporary Patio contact the Region of Durham Health Department at 1-800-841-2729 or visit the Durham Region website.
Alcohol and Gaming Commission of Ontario
For existing Liquor License holders, it is recommended that you contact the Alcohol and Gaming Commission of Ontario by visiting https://www.agco.ca/ to ensure that existing and expanded patios operate in compliance with your approved Liquor License. All temporary outdoor patios will be required to comply with all Provincial legislation or regulations.
Film Permit
Whether you are looking for a pristine waterfront, a densely forested area, a quaint residential community or something else equally unique, chances are we have the “site” you need for your next production here in Ajax. As a “film friendly” community, Ajax is home to extraordinary film locations and has been chosen for a variety of productions including movie and television productions, television commercials, print advertisements and promotional shoots.
Contact
If you’re interested in filming in Ajax, please contact the Business Engagement and Supports Team at priority@ajax.ca.