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Tourism Levy Act special notice vol. 7 no. 17 : special arrangements between online brokers and operators/accommodation hosts

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This special notice explains how an online broker and an operator/accommodation host may enter a special arrangement to have the operator/accommodation host fulfill any or all of the obligations... More ≫

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This special notice explains how an online broker and an operator/accommodation host may enter a special arrangement to have the operator/accommodation host fulfill any or all of the obligations otherwise imposed on the online broker. For example, an online broker and an operator/accommodation host may enter an agreement (effective July 1, 2023 or later) whereby the operator/accommodation host agrees to collect tourism levy directly from purchasers, and then report and remit that tourism levy to TRA, rather than having the online broker do so.

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Tobacco Tax Act special notice Vol. 3 No. 19 : Alberta Tobacco Tax Program changes effective October 1, 2023

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This special notice announces amendments to to the Tobacco Tax Act and its regulations, effective October 1, 2023. The amendments will implement a consistent tax collection and remittance system... More ≫

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This special notice announces amendments to to the Tobacco Tax Act and its regulations, effective October 1, 2023. The amendments will implement a consistent tax collection and remittance system for all tobacco wholesalers by aligning collection and remittance timelines with when the first sale of tobacco is made in Alberta by a tobacco wholesaler (the sales method) instead of when the tobacco is first brought into Alberta by the wholesaler (the purchase method). As a result, tax collectors will be able to hold tobacco in inventory tax-out. Special notices are time specific and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Superintendent of Insurance bulletins and notices [2017 to 2022]

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The Alberta Superintendent of Insurance regulates, in part, the insurance business in Alberta under the Insurance Act. Bulletins and notices are mostly directed to insurance companies licensed to... More ≫

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The Alberta Superintendent of Insurance regulates, in part, the insurance business in Alberta under the Insurance Act. Bulletins and notices are mostly directed to insurance companies licensed to operate in Alberta. bit will also be of interest to health care practitioners. This record contains bulletins and notices for 2017 to 2022. See the Related tab for earlier resources. For other information on insurance, visit http://insurance.alberta.ca.

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Tourism Levy Act special notice vol. 7 no. 15 : Revenue-tested tourism levy abatement from October 1, 2021 to March 31, 2022

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The Government of Alberta continues to recognize the exceptional circumstances and challenges that temporary accommodation providers (operators) in Alberta are facing at this time. As announced by... More ≫

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The Government of Alberta continues to recognize the exceptional circumstances and challenges that temporary accommodation providers (operators) in Alberta are facing at this time. As announced by the Minister of Jobs, Economy and Innovation, a revenue-tested tourism levy abatement (abatement) is being implemented for the period October 1, 2021 to March 31, 2022 (abatement period). Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Tourism Levy Act special notice vol. 7 no. 14 : further extension of tourism levy abatement

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Provides notice that the tourism levy abatement is extended to June 30, 2021. Accommodation providers are permitted to keep tourism levy collected up to that date. Tax and Revenue Administration... More ≫

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Provides notice that the tourism levy abatement is extended to June 30, 2021. Accommodation providers are permitted to keep tourism levy collected up to that date. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Tourism Levy Act special notice Vol. 7 No. 13 : transitional rule for tourism levy on accommodation purchased through an online marketplace

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As explained in Special Notice Vol. 7 No. 12, Providing Accommodation through an Online Broker (see Related tab), the Government of Alberta is extending the tourism levy to short-term rentals... More ≫

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As explained in Special Notice Vol. 7 No. 12, Providing Accommodation through an Online Broker (see Related tab), the Government of Alberta is extending the tourism levy to short-term rentals (STRs) purchased through an online marketplace, effective April 1, 2021. However, the tourism levy does not apply to STRs booked by purchasers through an online marketplace before April 1, 2021, even if the purchaser occupies the accommodation after that date. Accordingly, accommodation hosts are required to remit tourism levy amounts collected only in respect of STRs booked by purchasers through an online marketplace on or after April 1, 2021. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Tourism Levy Act special notice Vol. 7 No. 12 : providing accommodation through an online broker

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Provides notice that the Government of Alberta is extending the tourism levy to short-term rentals (STRs) purchased through online marketplaces. Accommodation hosts are required to remit tourism... More ≫

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Provides notice that the Government of Alberta is extending the tourism levy to short-term rentals (STRs) purchased through online marketplaces. Accommodation hosts are required to remit tourism levy amounts collected only in respect of STRs booked by purchasers through an online marketplace on or after April 1, 2021 (see Related). Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Tourism Levy Act special notice Vol. 7 No. 11 : extension of tourism levy abatement

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On December 4, 2020, the Minister of Jobs, Economy and Innovation announced that the abatement period allowing hotels and other lodging providers to keep tourism levy amounts collected between... More ≫

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On December 4, 2020, the Minister of Jobs, Economy and Innovation announced that the abatement period allowing hotels and other lodging providers to keep tourism levy amounts collected between March 1, 2020 and December 31, 2020 is extended to March 31, 2021. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Tourism Levy Act special notice Vol. 7 No. 10 : tourism levy abatement and deferral

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This special notice outlines that hotels and other lodging providers will be allowed to keep tourism levy amounts collected between March 1 and December 31, 2020. Hotels and other lodging... More ≫

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This special notice outlines that hotels and other lodging providers will be allowed to keep tourism levy amounts collected between March 1 and December 31, 2020. Hotels and other lodging providers that have already remitted tourism levy amounts collected after March 1, 2020 are entitled to a refund. No application is necessary, and refunds will be issued as soon as possible based on the amount remitted. However, quarterly remitters will be contacted and asked to confirm the portion of their remittance that related to March. The special notice was updated on August 6, 2020. Please refer to the CURRENT version. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Alberta Corporate Tax Act special notice Vol. 5 No. 56 : deferral of corporate income tax payments

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The Government of Alberta announced new business tax relief measures on March 18, 2020 in response to the current oil price shock and the economic impacts of the COVID-19 pandemic. Alberta... More ≫

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The Government of Alberta announced new business tax relief measures on March 18, 2020 in response to the current oil price shock and the economic impacts of the COVID-19 pandemic. Alberta businesses with corporate income tax balances that become owing on or after March 18, 2020, or installment payments coming due between March 18, 2020 and August 31, 2020, can defer making these payments until August 31, 2020. Alberta will waive penalties and interest that would otherwise be payable in respect of these payments. NOTE: special notice Vol. 5 No. 59 revises this special notice. See Related tab.

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