Publications

Tourism levy – Registered online brokers

Description

As of October 1, 2024, all online brokers that facilitate short-term accommodation transactions in Alberta – either between operators or accommodation hosts and purchasers – are required to... More ≫

Description

As of October 1, 2024, all online brokers that facilitate short-term accommodation transactions in Alberta – either between operators or accommodation hosts and purchasers – are required to register with TRA. Online brokers are only required to collect and remit the tourism levy for purchases of accommodation for which the online broker collects payment.

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Understanding the Tourism Levy Changes

Description

This document provides additional information to help operators and online brokers determine who is responsible for collecting, reporting and remitting the tourism levy before and after October 1, 2024. More ≫

Description

This document provides additional information to help operators and online brokers determine who is responsible for collecting, reporting and remitting the tourism levy before and after October 1, 2024.

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Tourism levy information circular TL-2 : information for operators and online brokers

Description

This Information Circular explains the responsibilities of operators and online brokers under the Tourism Levy Act, who sell, offer for sale or otherwise provide accommodation in Alberta. Tax and... More ≫

Description

This Information Circular explains the responsibilities of operators and online brokers under the Tourism Levy Act, who sell, offer for sale or otherwise provide accommodation in Alberta. Tax and Revenue Administration information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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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 reporting scenarios

Description

This fact sheet explains changes to the Tourism Levy Act and Tourism Levy Regulation and who is required to collect, report and remit the tourism levy in different situations as of October 1, 2024.

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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. 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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Tourism levy information circular TL-1 : overview of the Alberta Tourism Levy Program

Description

Gives an overview of the tourism levy and discusses procedural matters and administrative policies and practices. Tax and Revenue Administration (TRA) information circulars are updated as... More ≫

Description

Gives an overview of the tourism levy and discusses procedural matters and administrative policies and practices. Tax and Revenue Administration (TRA) information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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