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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 ≫

Description

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

Description

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 ≫

Description

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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