Publications

Tourism Levy Act special notice vol. 7 no. 15 : Revenue-tested tourism levy abatement from October 1, 2021 to March 31, 2022

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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 ≫

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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

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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 ≫

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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 : registration scenarios

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This fact sheet provided by Tax and Revenue Administration provides tourism levy registration information, with examples to help businesses determine if they are required to register as operators... More ≫

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This fact sheet provided by Tax and Revenue Administration provides tourism levy registration information, with examples to help businesses determine if they are required to register as operators or accommodation hosts.

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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

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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 ≫

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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

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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 ≫

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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 2021 program changes

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This fact sheet provided by Tax and Revenue Administration explains how the tourism levy applies to short-term rentals including stays booked using online brokers.

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Tourism levy : top 10 tips

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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 ≫

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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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Tourism Levy Act special notice Vol. 7 No. 11 : extension of tourism levy abatement

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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 ≫

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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

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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 ≫

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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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Tourism Levy Act special notice Vol. 7 No. 9 : deferral of tourism levy remittances

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In response to the COVID-19 pandemic, effective March 27, 2020, temporary accommodation providers in Alberta with tourism levy remittances coming due between March 27, 2020 and August 31, 2020 may... More ≫

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In response to the COVID-19 pandemic, effective March 27, 2020, temporary accommodation providers in Alberta with tourism levy remittances coming due between March 27, 2020 and August 31, 2020 may defer making these payments until August 31, 2020. Alberta will waive interest that otherwise would be payable in respect of these payments. However, accommodation providers are expected to continue to file tourism levy returns as and when required by legislation. 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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