Publications

Tourism Levy Act special notice vol. 7 no. 17 : special arrangements between online brokers and operators/accommodation hosts

Archived

This item has been replaced by a more recent resource or the content may be otherwise out of date. It is provided for informational and research purposes.
Description

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.

Updated

June 26, 2023

Tags
digital accommodation platforms online accommodation platforms online brokers rental properties short-term rental properties tourism levy

Title and publication information

Type
Notice
Extent

3 pages

Frequency

Once

Publisher / Creator Information

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Topic
Government
Spatial Coverage

Alberta

Resource Dates

Date Created

2023-06-26

Date Added

2023-06-26T22:23:08.257745

Date Modified

2023-06-26

Date Issued

2023-06-26

Date Archived

2023-06-30

Audience information

Identifiers

Usage / Licence

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.revenue@gov.ab.ca