Table of contents

Changes due to COVID-19

Abatement extension (December 7, 2020)

On December 4, 2020, the Minister of Jobs, Economy and Innovation announced that the abatement period allowing hotels and other lodging providers to keep tourism levy amounts collected between March 1, 2020 and December 31, 2020 is extended to March 31, 2021.

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. 11 – Extension of Tourism Levy Abatement (December 7, 2020).

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.

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.

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: Create or sign into your MyAlberta Digital ID account

Continue to MyAlberta Digital ID

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):

  • 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 video

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.



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To submit forms

Complete your forms and email or fax them to:

Email: [email protected]
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: [email protected]