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Tourism levy – Registered online brokers

Description

As of October 1, 2024, all online brokers that facilitate short-term accommodation transactions in Alberta – either between operators or accommodation hosts and purchasers – are required to... More ≫

Description

As of October 1, 2024, all online brokers that facilitate short-term accommodation transactions in Alberta – either between operators or accommodation hosts and purchasers – are required to register with TRA. Online brokers are only required to collect and remit the tourism levy for purchases of accommodation for which the online broker collects payment.

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Understanding the Tourism Levy Changes

Description

This document provides additional information to help operators and online brokers determine who is responsible for collecting, reporting and remitting the tourism levy before and after October 1, 2024. More ≫

Description

This document provides additional information to help operators and online brokers determine who is responsible for collecting, reporting and remitting the tourism levy before and after October 1, 2024.

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Tourism levy reporting scenarios

Description

This fact sheet explains changes to the Tourism Levy Act and Tourism Levy Regulation and who is required to collect, report and remit the tourism levy in different situations as of October 1, 2024.

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Government of Alberta budget

Description

The budget outlines the government's financial plans from April 1 to March 31 each year. This record includes links to separate records in the Portal for each year's budget. These records include... More ≫

Description

The budget outlines the government's financial plans from April 1 to March 31 each year. This record includes links to separate records in the Portal for each year's budget. These records include the fiscal plan, Government of Alberta strategic business plan, and ministry business plans, as well as supporting documents for the specific year. Check the "Related" tab for each record for links to the Offices of the Legislative Assembly Estimates and Government Estimates, which also make up part of each year's budget.

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Tax and Revenue Administration (TRA) : audit fact sheet

Description

This fact sheet provides an overview of Tax and Revenue Administration's audit process. The Audit Branch of Tax and Revenue Administration ensures compliance with Alberta tax, levy, and resource... More ≫

Description

This fact sheet provides an overview of Tax and Revenue Administration's audit process. The Audit Branch of Tax and Revenue Administration ensures compliance with Alberta tax, levy, and resource royalty legislation through compliance visits, and desk and field audits.

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IFTA program changes : information for International Fuel Tax Agreement (IFTA) carriers about changes to registration and filing requirements

Description

Provides information for International Fuel Tax Agreement carriers about changes to registration and filing requirements.

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Eliminating the AITE card : information for AITE retailers and eligible consumers

Description

Announces the elimination of the Alberta Indian Tax Exemption (AITE) card in June of 2021 as part of the Government of Alberta's efforts to reduce red tape, and explains how eligible individuals... More ≫

Description

Announces the elimination of the Alberta Indian Tax Exemption (AITE) card in June of 2021 as part of the Government of Alberta's efforts to reduce red tape, and explains how eligible individuals entitled to exemptions should provide valid evidence of exemption.

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Tourism levy : registration scenarios

Description

This fact sheet provided by Tax and Revenue Administration provides tourism levy registration information, with examples to help businesses determine if they are required to register as operators... More ≫

Description

This fact sheet provided by Tax and Revenue Administration provides tourism levy registration information, with examples to help businesses determine if they are required to register as operators or accommodation hosts.

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Tourism levy 2021 program changes

Description

This fact sheet provided by Tax and Revenue Administration explains how the tourism levy applies to short-term rentals including stays booked using online brokers.

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Expiry dates on AITE cards

Description

This fact sheet from Tax and Revenue Administration provides information on expiry dates for AITE cards. The cards no longer expire, and retailers must accept any AITE card with an expiry date in... More ≫

Description

This fact sheet from Tax and Revenue Administration provides information on expiry dates for AITE cards. The cards no longer expire, and retailers must accept any AITE card with an expiry date in 2020 or future years. New and replacement cards must still be applied for. AITE cards no longer need to be renewed and existing cardholders will not receive an updated card. If your AITE card expired between January 1 and March 31, 2020 and you did not receive a replacement card, you may provide your Certificate of Indian Status card as proof of eligibility.

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