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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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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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Tourism Levy Act special notice vol. 7 no. 16 : providing accommodation through an online broker

Description

This special notice explains changes to the Tourism Levy Act and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for... More ≫

Description

This special notice explains changes to the Tourism Levy Act and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in residential units in Alberta. Every effort has been made to ensure the contents of this special notice are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.

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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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Tourism Levy special notice Vol. 7 No. 7 : Bill 38 - Tourism Levy Amendment Act, 2009

Description

Explains major changes to the Tourism Levy Act as a result of the Tourism Levy Amendment Act, 2009. Tax and Revenue Administration special notices announce changes to, or clarify, administrative... More ≫

Description

Explains major changes to the Tourism Levy Act as a result of the Tourism Levy Amendment Act, 2009. 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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