Table of contents

Important notices

Effective July 1, 2023, online brokers are required to collect, remit and report the tourism levy on short-term stays booked on their platforms. More information will be available in the coming weeks. See the amendments to the Tourism Levy Regulation for more information.

 

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 Tax and Revenue Administration (TRA) by temporary accommodation providers 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.
    • Online Broker: an operator of an online marketplace.

    For more information, see:

  • Excluded and exempt accommodations

    Accommodation excluded or exempt from the tourism levy

    The levy does not apply to:

    • rooms occupied continuously for 28 days or more by the same individual
    • accommodation provided by a person who does not list the accommodation on an online marketplace where
      • the purchase price for the unit of lodging is less than $30 per day or $210 per week; or
      • the person’s gross revenue from the provision of lodging in Alberta in the previous 12 months was less than $5,000; and
      • the gross revenue in the next 12 months is reasonably estimated to be less than $5,000
    • social care facilities, nursing homes or hospitals
    • licensed supportive living accommodation
    • accommodation provided on a reserve in Alberta to a person or entity exempt from tax under the federal Indian Act
    • the Government of Canada (direct billing)
    • members of the diplomatic or consular corps

How to register

You must register for the Tourism Levy program if you provide temporary accommodation in Alberta.

For detailed step by step instructions, see:

See the Tourism Levy Registration Scenarios fact sheet for examples to help you determine if you are required to register as an operator or accommodation host.

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 Online Registration.
  • Select Tourism Levy from the Program Name menu.

Step 3. Complete and submit the online registration form

  • If approved, you will immediately be re-directed to your tourism levy TRACS account page.
  • If further review is required after you submit your registration, 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 will be charged a penalty if you file your return late.

  • Reporting periods

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

    • Monthly filers (50 or more sleeping rooms): returns and remittances are due on the 28th day after the end of the month 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 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.

Step 1. Fill out the Tourism Levy return

Step 2. Submit your return

  • Online: submit the return in TRACS and print the confirmation page for your records.
  • Paper copy: submit your completed Tourism Levy Return Form to TRA.
    • Note: only entities registered prior to April 1, 2021 are eligible to file by paper.

Step 3. Remit the levy collected and view the Notice of Assessment

  • Remit the tourism levy owing (see Making payments).
  • 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 under View Assessments (or mailed if you do not have a 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. 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

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 number 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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