Publications

Tourism Levy Act special notice Vol. 7 No. 13 : transitional rule for tourism levy on accommodation purchased through an online marketplace

Archived

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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

Tags
booking accommodations online online broker short-term rentals tourism levy

Publisher / Creator Information

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Topic
Government
Spatial Coverage

Alberta

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

Identifiers

Usage / Licence

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.revenue@gov.ab.ca