Archived
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.
Updated
March 30, 2021
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Title and publication information
Type
Series Title
Series Title
Series Title
Frequency
Irregular
Publisher / Creator Information
Resource Dates
Date Created
2021-03-30
Date Added
2021-03-30T22:28:04.078722
Date Modified
2021-03-30
Date Issued
2021-03-30
Date Archived
2021-11-15
Audience information
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Usage / Licence
Contact
Contact Name
Treasury Board and Finance. Tax and Revenue Administration.