The tourism levy is 4% of the purchase price of the accommodation.
The tourism levy is collected and remitted to Alberta Tax and Revenue Administration (TRA) by temporary accommodation providers in Alberta.
The levy does not apply to:
- establishments with fewer than 4 bedrooms available for rent separately
- rooms occupied continuously for 28 days or more by the same individual
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To submit your forms
Forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to TRA.
How to register
You must register for the Tourism Levy program:
- if you provide temporary accommodation
- if your establishment has 4 or more rooms available for rent separately
Step 1: Complete the Tourism Levy Registration Form
- Complete the Tourism Levy Registration Form (AT4827) (PDF, 378 KB).
Step 2: Submit your completed registration form
- Bring, mail or fax your completed Tourism Levy Registration Form to TRA.
Step 3: Receive decision letter
- If approved, you will receive a letter indicating your Business Identification Number (BIN) and occurrence number.
Step 4: Register for TRACS (TRA Client Self-Service)
- Complete the TRACS Enrolment Request to enrol in TRACS or contact TRA.
- Watch the video: Enrolling in TRACS.
- Visit the TRACS page for more information.
How to file
Tourism Levy returns and remittance are filed on a monthly or quarterly basis based on the number of sleeping rooms available.
Step 1: Fill out the Tourism Levy return
- Online: Log in to your TRACS account and select ‘File a Return’.
- Video: Filing Tourism Levy Returns.
- Paper copy: complete the Tourism Levy Return Form (AT317) (PDF, 300 KB).
- 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.
You will be charged a penalty if you file your return late.
Step 2: Submit your return
- Online: submit the return in TRACS and print the confirmation page for your records.
- Paper copy: bring, mail or fax your completed Tourism Levy Registration Form to TRA.
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
- Visit Making payments for more information
- Video: Paying Corporate and Commodity Taxes in Alberta
- Related: TRA prescribed interest rates
Maintain your account in TRACS
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
For more details, instructional videos and to log in to your TRACS account, see TRACS information.
Publications, forms and videos
Top 10 Tips
- Tourism Levy Top 10 Tips (January 9, 2018)
These documents discuss procedural matters and administrative policies and practices for programs administered by TRA. They are updated as necessary and a revision number assigned.
Cross-program information circulars
- TRA-1 – An Introduction to Tax and Revenue Administration (March 2018)
- TRA-2 – TRA Fairness and Service Pledge (July 2018)
- TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures (November 2018)
Tourism levy information circulars
- TL-1R3 – Overview of Tourism Levy (January 2010)
- TL-2R4 Responsibilities of Operators providing Accommodation (March 2018)
- TL-3 – Administration (November 2015)
- TL-4R1 – Waiver or Cancellation of Penalties or Interest (May 2007)
These documents are used to announce changes to the legislation administered by TRA, or changes to administrative policies and practices carried out by TRA. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications, such as information circulars or web content.
- Vol. 7 No. 8 – Application to Specific Situations (April 30, 2014)
- Vol. 7 No. 7 – Bill 38: Tourism Levy Amendment Act, 2009 (July 27, 2009)
- AT4827 – Tourism Levy Registration (PDF, 378 KB) (March 2018)
- AT317 – Tourism Levy Return (for tax collected on accommodations) (PDF, 300 KB) (July 2013)
- AT4762 – Notice of Objection (PDF, 128 KB) (July 2017)
- AT4812 – Application for Direct Deposit (PDF, 186 KB) (March 2017)
- AT4930 – Alberta Consent Form (PDF, 268 KB) (August 2012)
- Paying Taxes and Levies Online
- Filing Tourism Levy Returns Online
- Tourism Levy Top 10 Tips
- Enrolling in TRACS (TRA Client Self-Service)
Sign up for updates
To submit forms
Please note: forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to:
Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 109 Street NW
Edmonton, Alberta T5K 2L5