COVID-19 response: Deferral of Tourism Levy Remittances (March 27, 2020)

In addition to other recently announced supports for businesses during these difficult times, our government announced on March 27, 2020, that hotels and other lodging providers can delay paying the tourism levy until August 31, 2020 for amounts that become due to government on or after today, March 27, 2020. Deferred remittances will not be subject to penalties or interest.

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. See TRA online services.

For more information, see Special Notice Vol. 7 No. 9 – Deferral of Tourism Levy Remittances.

COVID-19 response: using TRA's online services, and TRA special notices

Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (e.g. Netfile, TRACS, secure e-mail, e-payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

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.

Budget 2020: changes to the tourism levy

Changes to extend the tourism levy to short-term rentals offered through online marketplaces are proposed in Budget 2020. For more information, see the Tax Plan (PDF, 6.7 MB).

If passed, additional information will published on this page. Subscribe to get up to date announcements by email.

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

Tourism Levy 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.

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 get TRA's publications and announcements by email

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