Changes due to COVID-19

Further assistance (May 19, 2020)

On May 19, 2020, the Minister of Economic Development, Trade and Tourism announced that hotels and other lodging providers will be allowed to keep tourism levy amounts collected between March 1 and December 31, 2020.

Hotels and other lodging providers that have already remitted tourism levy amounts collected after March 1, 2020 are entitled to a refund. No application is necessary, and refunds will be issued as soon as possible based on the amount remitted. However, quarterly remitters will be contacted and asked to confirm the portion of their remittance that related to March.

A deferral of the tourism levy remittances remains in place until August 31, 2020 for unpaid amounts that became due to the government on or after March 27, 2020, but are not eligible for this additional assistance.

Hotels and other lodging providers are still expected to file returns, as required by legislation, and must continue to collect the tourism levy from guests staying at their properties during this period.

Notices of Assessment issued during the deferral period may include late-filing penalties and interest on all unpaid amounts. Contact Tax and Revenue Administration (TRA) if you believe that a penalty or interest has been incorrectly assessed. Furthermore, any interest included on a Statement of Account applied on a period eligible for the deferral should be disregarded.

For more information, see Special Notice Vol. 7 No. 10 – Tourism Levy Abatement and Deferral (May 2020).

TRA's online services and special notices

Given the current exceptional circumstances surrounding the outbreak of COVID-19, TRA encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA, including the Alberta Consent Form (AT4930) (PDF, 270 KB). To add a digital signature, the form must first be downloaded or opened as a PDF.

For more information, see TRA online services. This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.

For COVID-19 updates, visit COVID-19 info for Albertans.

Overview

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

Top 10 Tips

See Tourism Levy Top 10 Tips: view the video or download the PDF version.

Form instructions

Trouble opening or completing fillable PDF forms?

Fillable PDF forms do not open properly on some mobile devices and web browsers. If the form doesn't open, or you can't complete the form, or you see a "please wait" message, follow these steps to complete and save fillable forms from Tax and Revenue Administration (TRA):

  1. Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
  2. Launch Adobe Reader.
  3. Open the PDF from within Adobe Reader. You can now fill and save your form.

Electronic signatures allowed

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.

To submit your forms

Complete your forms and submit 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

Step 2: Submit your completed registration form

  • Submit 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)

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: submit 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

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: PDF version

Information circulars

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

Tourism levy information circulars

Special notices

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.

Forms

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: tra.revenue@gov.ab.ca
Fax: 780-427-0348

To 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: tra.revenue@gov.ab.ca