Table of contents

Important notices

Further to the information provided in Special Notice Vol. 7 No. 18, Update on New Responsibilities of Online Brokers Effective July 1, 2023, Bill 4, Tax Statutes Amendment Act, 2023, was introduced in the Legislative Assembly of Alberta on November 1, 2023. If the amendments to the Act are passed, the Tourism Levy Regulation (the Regulation) will be reviewed and amended for any necessary consequential changes.  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:

 

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.

  • Who remits the tourism levy

     The tourism levy is collected and remitted to Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) by providers of temporary accommodation in Alberta, including an:

    • Operator: a person who sells, offers for sale or otherwise provides accommodation in Alberta, but does not include an online broker.
    • Accommodation Host: an operator that sells, offers for sale or otherwise provides temporary accommodation of a residential unit in Alberta.

  • Exemptions from tourism levy

    The following persons or entities are exempt from the payment of tourism levy if they provide, at the time the accommodation is purchased, valid evidence of their entitlement to the exemption:

    • the Government of Canada,
    • a person specified in the Diplomatic, Consular and Other Representatives in Canada listing published by the Government of Canada,
    • a person with the armed forces of another country stationed in Canada,
    • a country or state other than Canada, including a political subdivision of that country or state, or an agency or accredited person representing that country, state or political subdivision, is exempt from paying tourism levy if the operator obtains from the person using the accommodation certification that the accommodation purchased is for the use of the country, state, political subdivision, agency, or accredited person,
    • an Indian or band (as defined in the federal Indian Act) if the accommodation is provided on a reserve in Alberta and is for the use of the individual or band.

  • Exceptions where tourism levy does not apply

    Tourism levy does not apply to:

    • lodging that is occupied by the same individual continuously for 28 days or more,
    • lodging that is not listed on an online marketplace and for which the purchase price for the unit of lodging is less than $30 per day or $210 per week,
    • lodging that is not listed on an online marketplace (other than on the operator’s own website) and for which the gross revenue from the provision of the lodging in the previous 12 months was less than $5,000 and for which the gross revenue from the provision of the lodging in the next 12 months is reasonably estimated to be less than $5,000,
    • a room that does not contain a bed, and that is used for displaying merchandise, holding meetings or receptions, or entertaining,
    • lodging that is provided in a social care facility, nursing home or hospital,
    • licensed supportive living accommodation,
    • lodging that is provided by a registered charity, other than in an establishment owned or operated by a registered charity that is normally used for lodging in connection with a course of instruction,
    • lodging that is provided to an employee by an employer who employs the employee, and is not in the business of selling lodging, in a work camp that is owned by the employer or managed by, or on behalf of, the employer, and
    • lodging that is provided to an independent contractor by a person who engages the services of the contractor, and is not in the business of selling lodging, in a work camp that is owned by the person or managed by, or on behalf of, the person. 

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:

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.

  • Reporting periods

    For operators and accommodation hosts, the reporting period is based on the total number of sleeping rooms available. For operators, the total number of sleeping rooms is calculated separately for each facility. For accommodation hosts, the total number of sleeping rooms is the sum of all sleeping rooms for all properties and locations.

    • Monthly filers (50 or more sleeping rooms): returns and remittances are due on the 28th day after the end of the month in which the tourism levy was collected or deemed collected.
    • Quarterly filers (less than 50 sleeping rooms): returns and remittances are due on the 28th day after the end of the calendar quarter in which the tourism levy was collected or deemed collected.

  • Accommodation hosts

    • Returns are not required for months or quarters in which no tourism levy was collected because no purchases were made.
    • Only the tourism levy collected from methods other than a registered online broker should be reported and remitted. Registered online brokers will collect, remit and report the tourism levy on the behalf of the accommodation host.

  • Online brokers

    • The reporting period for all online brokers is quarterly, regardless of the number of sleeping rooms available for rent.
    • Returns and remittances are due on the 28th day after the end of the calendar quarter in which the tourism levy was collected or deemed collected.

Step 1. Fill out the Tourism Levy 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.

Maintain your TRACS account

TRA Client Self-Service (TRACS) is a secure online system for authorized clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

  • 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
  • request for waiver of penalties and interest

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

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

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

Sign up for updates

Subscribe to TRA's publications and announcements

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]

Related

Other programs administered by Tax and Revenue Administration

Tourism Levy Act

Tourism Levy Regulation

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