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Tourism levy information circular TL-2 : information for operators and online brokers

Description

This Information Circular explains the responsibilities of operators and online brokers under the Tourism Levy Act, who sell, offer for sale or otherwise provide accommodation in Alberta. Tax and... More ≫

Description

This Information Circular explains the responsibilities of operators and online brokers under the Tourism Levy Act, who sell, offer for sale or otherwise provide accommodation in Alberta. Tax and Revenue Administration information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version. Please note: recent amendments to the Alberta 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. See Information Circular TL-2R10 below.

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Tourism levy information circular TL-1 : overview of the Alberta Tourism Levy Program

Description

Gives an overview of the tourism levy and discusses procedural matters and administrative policies and practices. Tax and Revenue Administration (TRA) information circulars are updated as... More ≫

Description

Gives an overview of the tourism levy and discusses procedural matters and administrative policies and practices. Tax and Revenue Administration (TRA) information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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Tourism levy : top 10 tips

Description

All temporary accommodation providers (operators) in Alberta are required to collect and remit the tourism levy to Tax and Revenue Administration. This document provides 10 tips which will help... More ≫

Description

All temporary accommodation providers (operators) in Alberta are required to collect and remit the tourism levy to Tax and Revenue Administration. This document provides 10 tips which will help operators ensure the tourism levy is collected and remitted correctly.

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AITE information circular AITE-2 : Tax-exempt purchases made by eligible consumers

Description

This information circular is intended for the use of eligible consumers that wish to buy tobacco exempt from tobacco tax, fuel exempt from fuel tax and carbon levy, or accommodation exempt from... More ≫

Description

This information circular is intended for the use of eligible consumers that wish to buy tobacco exempt from tobacco tax, fuel exempt from fuel tax and carbon levy, or accommodation exempt from tourism levy, under the Alberta Indian Tax Exemption program. Information circulars from Tax and Revenue Administration are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-3 : tax-exempt sales made by exempt sale retailers, vendors and operators

Description

This information circular provided by Tax and Revenue Administration is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of... More ≫

Description

This information circular provided by Tax and Revenue Administration is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of fuel under the Fuel Tax Act and Climate Leadership Act, natural gas service providers under the Climate Leadership Act, and registered operators under the Tourism Levy Act. These entities sell products or accommodation exempt from tobacco tax, fuel tax, carbon levy, or tourism levy, as the case may be, to an eligible consumer that is an Indian or band as defined under the federal Indian Act. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-4 : Offences and penalties

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers, under the Alberta Indian Tax Exemption (AITE). Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-5 : Tax rate changes

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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TRA information circular TRA-3 : Alberta commodity tax acts - voluntary disclosures

Description

This information circular provided by Tax and Revenue Administration (TRA) explains the Voluntary Disclosure Program under the Climate Leadership Act, Fuel Tax Act, Tobacco Tax Act and Tourism... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) explains the Voluntary Disclosure Program under the Climate Leadership Act, Fuel Tax Act, Tobacco Tax Act and Tourism Levy Act. Information circulars are updated as necessary and a revision number assigned.

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Tourism levy information circular TL-3 : administration

Description

This information circular provided by Tax and Revenue Administration discusses procedural matters and administrative policies and practices for the Alberta Tourism Levy. Information circulars are... More ≫

Description

This information circular provided by Tax and Revenue Administration discusses procedural matters and administrative policies and practices for the Alberta Tourism Levy. Information circulars are updated as necessary and a revision number assigned.

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Tourism Levy special notice Vol. 7 No. 8 : application to specific situations

Description

This special notice clarifies how Tax and Revenue Administration (TRA) applies the tourism levy to certain complimentary rooms and miscellaneous charges. Tax and Revenue Administration special... More ≫

Description

This special notice clarifies how Tax and Revenue Administration (TRA) applies the tourism levy to certain complimentary rooms and miscellaneous charges. 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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