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 email, electronic 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.
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
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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
- Complete the Tourism Levy Registration Form (AT4827) (PDF, 378 KB).
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)
- Complete the TRACS Enrolment Request to enrol in TRACS or contact TRA.
- 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: 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
- 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. 9 – Deferral of Tourism Levy Remittances (March 27, 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)
- 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)
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