Publications

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

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. 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. 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 ≫

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.

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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

Description

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 ≫

Description

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

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... 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

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... More ≫

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.

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Tourism Levy Act special notice Vol. 7 No. 12 : providing accommodation through an online broker

Description

Provides notice that the Government of Alberta is extending the tourism levy to short-term rentals (STRs) purchased through online marketplaces. Accommodation hosts are required to remit tourism... More ≫

Description

Provides notice that the Government of Alberta is extending the tourism levy to short-term rentals (STRs) purchased through online marketplaces. 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 (see Related). 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. 11 : extension of tourism levy abatement

Description

On December 4, 2020, the Minister of Jobs, Economy and Innovation announced that the abatement period allowing hotels and other lodging providers to keep tourism levy amounts collected between... More ≫

Description

On December 4, 2020, the Minister of Jobs, Economy and Innovation announced that the abatement period allowing hotels and other lodging providers to keep tourism levy amounts collected between March 1, 2020 and December 31, 2020 is extended to March 31, 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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Tourism Levy Act special notice Vol. 7 No. 10 : tourism levy abatement and deferral

Description

This special notice outlines that hotels and other lodging providers will be allowed to keep tourism levy amounts collected between March 1 and December 31, 2020. Hotels and other lodging... More ≫

Description

This special notice outlines that hotels and other lodging providers will be allowed to keep tourism levy amounts collected between March 1 and December 31, 2020. Hotels and other lodging providers that have already remitted tourism levy amounts collected after March 1, 2020 are entitled to a refund. No application is necessary, and refunds will be issued as soon as possible based on the amount remitted. However, quarterly remitters will be contacted and asked to confirm the portion of their remittance that related to March. The special notice was updated on August 6, 2020. Please refer to the CURRENT version. 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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