Tourism levy program changes
Effective April 1, 2021, changes to the Tourism Levy Act came into force. These changes include the extension of the tourism levy to short-term rentals offered through online marketplaces (for example, Airbnb, Vrbo, Expedia, etcetera) booked by purchasers on or after April 1, 2021.
Online information sessions
Accommodation hosts are invited to attend an online session (webinar) to learn more about the administration of the tourism levy including how to register, file and remit the levy.
To participate in one of the webinar sessions, select the link below to attend that session. No registration is required.
Subscribe to stay notified
- Fact Sheet: Tourism Levy Registration Scenarios – April 2021
- Fact Sheet: Tourism Levy 2021 Program Changes – updated April 2021
- TL-2R7 – Responsibilities of Operators and Online Brokers – updated April 2021
- Special Notice Vol. 7 No. 13 – Transitional Rule for Tourism Levy on Accommodation Purchased through an Online Marketplace – March 2021
- Special Notice Vol. 7 No. 12 – Providing Accommodation Through an Online Broker – March 2021
- TL-1R4 – Overview of the Alberta Tourism Levy Program – March 2021
- Tourism Levy Top 10 Tips – March 2021
The tourism levy is 4% of the purchase price of accommodation.
This includes any unit of accommodation provided in Alberta, including stays in residential units.
Who remits the tourism levy
The tourism levy is collected and remitted to Alberta Tax and Revenue Administration (TRA) by temporary accommodation providers in Alberta, including an:
- Operator: a person who sells, offers for sale or otherwise provides accommodation in Alberta, but does not include an online broker.
- Accommodation Host: an operator that sells, offers for sale or otherwise provides temporary accommodation of a residential unit in Alberta.
- Online Broker: an operator of an online marketplace.
For more information, see:
- Information Circular TL-2R7 – Responsibilities of Operators and Online Brokers (April 2021)
- Special Notice Vol. 7 No. 13 – Transitional Rule for Tourism Levy on Accommodation Purchased through an Online Marketplace (March 2021)
- Special Notice Vol. 7 No. 12 – Providing accommodation through an online broker (March 2021)
Accommodation excluded or exempt from the tourism levy
The levy does not apply to:
- rooms occupied continuously for 28 days or more by the same individual
- accommodation provided by a person who does not list the accommodation on an online marketplace where
- the purchase price for the unit of lodging is less than $30 per day or $210 per week; or
- the person’s gross revenue from the provision of lodging in Alberta in the previous 12 months was less than $5,000; and
- the gross revenue in the next 12 months is reasonably estimated to be less than $5,000
- social care facilities, nursing homes or hospitals
- licensed supportive living accommodation
- accommodation provided on a reserve in Alberta to a person or entity exempt from tax under the federal Indian Act
- the Government of Canada (direct billing)
- members of the diplomatic or consular corps
Top 10 Tips
See Tourism Levy Top 10 Tips: download the PDF version.
How to register
You must register for the Tourism Levy program if you provide temporary accommodation in Alberta.
See the Tourism Levy Registration Scenarios fact sheet for examples to help you determine if you are required to register as an operator or accommodation host.
Step 1: Create or sign into your MyAlberta Digital ID account
- Create a basic account.
Step 2: Sign in and select Tourism Levy
- After you create a MyAlberta Digital ID account, login to TRACS. You will need to sign in using your MyAlberta Digital Identity user name and password. Once you sign in, you will be redirected to TRACS.
- Select Online Registration.
- Select Tourism Levy from the Program Name 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
You will be charged a penalty if you file your return late.
Your reporting period is based on the total number of sleeping rooms available. For accommodation hosts, the total number of sleeping rooms is the sum of all sleeping rooms for all properties and locations. For operators, the total number of sleeping rooms is calculated separately for each facility.
- 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.
- Returns are not required for months or quarters in which no tourism levy was collected because no purchases were made.
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).
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.
- Note: only entities registered prior to April 1, 2021 are eligible to file by paper.
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
- submit documents
- file a notice of objection
- register new facilities
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).
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 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
- Tourism Levy Registration Scenarios Fact Sheet (April 2021)
- Tourism Levy 2021 Program Changes Fact Sheet (updated April 2021)
- Tourism Levy Top 10 Tips (March 2021)
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-1R4 – Overview of the Alberta Tourism Levy (March 2021)
- TL-2R7 – Responsibilities of Operators and Online Brokers (April 2021)
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. 13 – Transitional Rule for Tourism Levy on Accommodation Purchased through an Online Marketplace (March 2021)
- Vol. 7 No. 12 – Providing Accommodation through an Online Broker (March 2021)
- Vol. 7 No. 11 – Extension of Tourism Levy Abatement (December 2020)
- Vol. 7 No. 10 – Tourism Levy Abatement and Deferral (updated August 2020)
- AT317 – Tourism Levy Return (for tax collected on accommodations) (PDF, 300 KB) (July 2013)
- AT4762 – Notice of Objection (December 2020)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (November 2020)
- AT4812 – Application for Direct Deposit (PDF, 186 KB) (March 2017)
- AT4931 – Alberta Consent Form (PDF, 328 KB) (November 2020)
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB) (December 2020)
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To submit forms
Complete your forms and email or fax them to:
Email: [email protected]