Publications

Tourism Levy Act special notice vol. 7 no. 16 : providing accommodation through an online broker

Description

This special notice explains changes to the Tourism Levy Act and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for... More ≫

Description

This special notice explains changes to the Tourism Levy Act and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in residential units in Alberta. Every effort has been made to ensure the contents of this special notice are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.

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

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... 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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