Changes due to COVID-19
TRA is reaching out to taxpayers (November 16, 2020)
You may receive a phone call or letter from TRA about your existing debt or outstanding returns. TRA will be reconnecting with taxpayers to re-evaluate their current situation, discuss the possibility of a payment arrangement and the filing of outstanding returns. There will be no legal actions taken at this time.
Further assistance (May 19, 2020)
On May 19, 2020, the Minister of Jobs, Economy and Innovation 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 on or 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.
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.
For more information, see Special Notice Vol. 7 No. 10 – Tourism Levy Abatement and Deferral (August 6, 2020).
TRA's online services and special notices
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. To add a digital signature, the form must first be downloaded or opened as a PDF.
For more information, see TRA online services.
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: download the PDF version.
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):
- Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
- Launch Adobe Reader.
- 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: Create or sign into your MyAlberta Digital ID account
Step 2: Sign in and select Tourism Levy
Sign in using your MyAlberta Digital Identity user name and password.
Select Tourism Levy from the drop down 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
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 Return 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.
How to 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):
- partner of a partnership
- corporate director
- trustee of an estate
- individual with delegated authority
Step 1: Fill out the Alberta Consent Form
- Complete the Alberta Consent Form (AT4931) (PDF, 328 KB).
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 video
Top 10 Tips: PDF version
- Tourism Levy Top 10 Tips (July 16, 2020)
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-2R5 – Responsibilities of Operators providing Accommodation (August 2020)
- 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. 10 – Tourism Levy Abatement and Deferral (updated August 6, 2020)
- 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)
- AT317 – Tourism Levy Return (for tax collected on accommodations) (PDF, 300 KB) (July 2013)
- AT4762 – Notice of Objection (PDF, 128 KB) (July 2017)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (November 2020)
- AT4812 – Application for Direct Deposit (PDF, 186 KB) (March 2017)
- AT4930 – Alberta Consent Form (PDF, 270 KB) (March 2020)
- See tip sheet: Representatives – How to Access TRACS (PDF, 268 KB) (April 2020)
Sign up for updates
To submit forms
Complete your forms and email or fax them to:
Email: [email protected]