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Tourism Levy Act special notice vol. 7 no. 20 : changes to the Tourism Levy Program effective October 1, 2024

Description

Describes changes to the Tourism Levy Program effective October 1, 2024, in particular who is required to register and collect, report and remit the tourism levy.

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Coniferous lumber, pulp and roundwood product rates [2023]

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Monthly notice of the general rate of timber dues for timber that is used to make lumber, pulp or roundwood products, including the portion of dues collected by the Forest Resource Improvement... More ≫

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Monthly notice of the general rate of timber dues for timber that is used to make lumber, pulp or roundwood products, including the portion of dues collected by the Forest Resource Improvement Association of Alberta. Timber dues and other fees associated with timber dispositions are collected by the province to ensure that Albertans receive fair compensation for the use of publicly-owned forest resources. The timber dues rates applied are based on current market and financial conditions are can be found in Table 1 of the Timber Dues Ministerial Order. NOTE: previously issued under the title General Rates of Timber.

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Tourism Levy Act special notice vol. 7 no. 19 : amendments to the Tourism Levy Act and Regulation

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The recent amendments to the Tourism Levy Act (Act) and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in... More ≫

Description

The recent amendments to the Tourism Levy Act (Act) and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in residential units in Alberta will no longer come into effect on July 1, 2023. The Act will continue to be administered as it reads on June 30, 2023 until further notice.

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Tourism Levy Act special notice vol. 7 no. 18 : update on new responsibilities of online brokers effective July 1, 2023

Description

The recent amendments to the Tourism Levy Act (Act) and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in... More ≫

Description

The recent amendments to the Tourism Levy Act (Act) and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in residential units in Alberta will no longer come into effect on July 1, 2023. The Act will continue to be administered as it reads on June 30, 2023 until further notice.

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

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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 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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Coniferous lumber, pulp and roundwood product rates [2022]

Description

Monthly notice of the general rate of timber dues for timber that is used to make lumber, pulp or roundwood products, including the portion of dues collected by the Forest Resource Improvement... More ≫

Description

Monthly notice of the general rate of timber dues for timber that is used to make lumber, pulp or roundwood products, including the portion of dues collected by the Forest Resource Improvement Association of Alberta. Timber dues and other fees associated with timber dispositions are collected by the province to ensure that Albertans receive fair compensation for the use of publicly-owned forest resources. The timber dues rates applied are based on current market and financial conditions are can be found in Table 1 of the Timber Dues Ministerial Order. NOTE: previously issued under the title General Rates of Timber.

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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 ≫

Description

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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