Important notices
Recent amendments to the Tourism Levy Act (Act) and its regulations impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in residential units in Alberta. However, these amendments will not be administered following their July 1, 2023 effective date. The Act will continue to be administered as it read on June 30, 2023 until further notice. This includes the continued collection and remittance of applicable tourism levy directly to Alberta by accommodation providers listing their properties on online marketplaces. For further information, see our fact sheet on the Tourism Levy 2021 Program Changes.
For additional information see the following documents:
- Special Notice Vol. 7 No. 18 – Update on New Responsibilities of Online Brokers effective July 1, 2023
- Information Circular TL-2R11 – Information for Operators and Online Brokers
Overview
The tourism levy is 4% of the purchase price of accommodation.
This includes any unit of accommodation provided in Alberta, including stays in residential units.
How to register
You may be required to register for the Tourism Levy program if you provide temporary accommodation in Alberta.
For detailed instructions, see:
- Tourism Levy Registration Instruction Guide (PDF, 588 KB) – March 2023
- Video: How to complete the Tourism Levy Registration – August 2021
Step 1. Create or sign into your Alberta.ca Account
Continue to Alberta.ca Account
- Create a basic account.
Step 2. Sign in and select Tourism Levy
- After you create an Alberta.ca Account, log in to TRACS. You will need to sign in using your Alberta.ca Account Digital Identity user name and password. Once you sign in, you will be redirected to TRACS.
- Select Program Registration.
- Select Tourism Levy from the Program Name menu.
Step 3. Complete and submit the registration form
- If approved, you will immediately be re-directed to your tourism levy TRACS account.
- If further review is required, you will receive a pending status notification and a reference number. TRA may need to contact you for further information.
- You will receive an approval email once your registration has been processed.
How to file
You may be charged a penalty if you file your return late.
Step 1. Fill out the Tourism Levy return
- Video: How to complete the Tourism Levy Return
- Instruction Guide: Completing the Tourism Levy Return (PDF, 601 KB)
- Online: Log in to your TRACS account and select ‘File a Return’.
Step 2. Submit your return
- Online: submit the return through TRACS and print the confirmation page for your records.
Step 3. Remit the tourism levy collected and view the Notice of Assessment
- Remit the tourism levy owing (see Making payments to Tax and Revenue Administration).
- Interest will be charged on late remittances and will continue to accrue until the balance is paid in full.
- If there were changes made to your return or a balance is owing, a notice of assessment will be available in your TRACS account.
How to pay
You will need your account number to make a payment online. The account number is located at the top of the page in your TRACS account. It will begin with a ‘4’ and must be 9-digits long (including the 4). The establishment code is the 3-digits after the account number. For accommodation hosts, the establishment code is normally 001.
- Visit Making payments to Tax and Revenue Administration for more information
- Related: TRA prescribed interest rates
Maintain your TRACS account
TRA Client Self-Service (TRACS) is a secure online system for authorized clients to conveniently conduct business with TRA. Log in to your TRACS account to:
- file a tourism levy return
- confirm receipt of submitted returns
- view status of prior assessments, financial details and notices of assessment and reassessment
- access financial information and view account period balances
- update address and contact information
- delegate account access to other employees or authorized individuals
- submit documents
- file a notice of objection
- register new facilities
Authorize a representative
An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific firm and/or individual.
An individual with proper authorization for the business includes a(n):
- owner
- partner of a partnership
- corporate director
- trustee of an estate
- individual with delegated authority
Step 1. Fill out the Alberta Consent Form
- Complete the form AT4931 – Alberta Consent (excluding Corporate Income Tax)
- See tip sheet: Representatives – How to Access TRACS (PDF, 130 KB).
Step 2. Submit the consent form
- Submit your completed consent form to TRA.
Step 3. Representative receives PIN (only for TRACS access)
- TRA will review the consent form to ensure it is complete.
- TRA will issue a PIN to the individual via secure e-mail. TRACS access can only be provided to an individual.
The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.
Publications, forms and videos
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Contact
To submit forms, complete your forms and email or fax them to:
Email: [email protected]
Fax: 780-427-0348
Connect with Tax and Revenue Administration:
Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]
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