Alberta accommodation providers to keep tourism levy from October to March 2022

Calgary Ramada Hotel downtown

Accommodation providers in Alberta that saw at least a 40 per cent drop in room revenue compared to 2019 will be able to keep the tourism levy collected between Oct. 1 and March 31, 2022, officials announced Tuesday.

"The 40 per cent revenue drop strikes a balance between the revenue thresholds of the Small and Medium Enterprise Relaunch Grant (30 per cent decline), British Columbia’s Small and Medium-Sized Recovery Grant (30 per cent) and Ontario’s Tourism Recovery Program (50 per cent)," read a release from the province.

The six-month abatement period is aimed to free up cash flow to help keep staff employed and ensure operations continue through the winter season.

“Tourism is the lifeblood of many communities across Alberta, and abating the tourism levy will ensure that accommodation operators, many of them small business owners, are getting much-needed cash flow in this difficult time," said Martin Long, parliamentary secretary for small business and tourism, and MLA for West Yellowhead.

Accomodation providers that were not required to collect tourism levy in the corresponding month or quarter of 2019, hosts providing short-term accommodation in residential units and hotels not in operation in 2019 are not eligible for the tourism levy abatement.

“With increasing vaccinations in Alberta, activity in the tourism sector had begun to pick up," Jobs, Economy and Innovation Minister Doug Schweitzer

"With the emergence of the Omicron variant and evolving border measures, we are abating the tourism levy again to support the hardest hit operators in the tourism sector by providing them with cash flow to get through this.”

The abatement will be administered using the Tax and Revenue Administration Client Self-Service (TRACS) secure online portal for the majority of hotels. The system will determine whether an accommodation provider is eligible for the abatement for each period and implementing the program will take up to six weeks.

Eligible accommodation providers that have already remitted tourism levy amounts collected on or after Oct. 1 will automatically receive a refund from Alberta’s Tax and Revenue Administration

Accomodation providers must still file returns as per the Tourism Levy Act and will be expected to resume regular tourism levy remittances of amounts collected on or after April 1, 2022.

The province made a similar allowance for tourism levies collected between March 1, 2020 and June 30, 2021, which officials say resulted in $47 million in savings for operators.

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Tourism Levy Amendment Act, 2009, SA 2009, c 34

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Current version: as posted on May 27, 2019

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Canada: Alberta Tourism Levy

The following is information for temporary accommodation providers (short term rental providers) in Alberta about collecting and remitting the tourism levy.

Effective April 1, 2021, changes to the Alberta Tourism Levy Act will be implemented. These changes include the  extension of the tourism levy to short-term rentals offered through online marketplaces  (e.g., Airbnb, Vrbo, Expedia, etc.) booked by purchasers on or after April 1, 2021.

The tourism levy is 4% of the purchase price of the 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.

Accommodations 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
  • 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

You must register for the Tourism Levy program if you provide temporary accommodation in Alberta. Review the steps for how to register your account, file your return, and pay  here .

10 Tips: How to Report the Tourism Levy

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

tourism levy act alberta

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tourism levy act alberta

Alberta Hotel & Lodging Association Logo

Fair & Positive Regulatory Environment

The AHLA advocates on behalf of members on many issues related to fair & positive regulatory environment for our industry. Learn more about our key areas of focus:

Tourism Levy

Short term rentals, vlt commissions.

The Tourism Levy Act requires that providers of temporary accommodation in Alberta collect and remit the levy to Alberta Finance Tax and Revenue Administration. The AHLA estimates that 1200 hotels and motels from communities across Alberta collect and remit the levy. Roughly 96% of the guest rooms on which the levy is charged are owned by AHLA members.

When the Tourism Levy came into effect on April 1, 2005, the Minister stated that all of the funds collected would be used for tourism marketing and development.

  • Exempt rooms provided to contractors (sub-contractors) for the purposes of capital improvements and maintenance from having to remit the Tourism Levy.

Governments at all levels are grappling with the implications of the growing short-term rental industry. There is an acute need for federal, provincial and municipal governments to put in place a modern regulatory framework to address the stresses and unintended consequences created by short-term rentals.

Provincially:

  • Review & modernize legislation including the Condominium Property Act, Residential Tenancies Act, Innkeepers Act, and Tourism Levy Act to reflect the new realities of the sharing economy.
  • Permit a maximum of 30 room nights for short-term online rentals and home-sharing.
  • Collecting and remitting the Tourism Levy on behalf of hosts, and
  • Sharing information related to host listings and rental activity
  • Require all providers of short term accommodation to comply with cleanliness, health, and safety regulations.

Municipally:

  • Restrict home-sharing activity to principal residences only for a maximum of 30 nights.
  • Require all providers of short term accommodation to hold a current business license and occupancy permit and carry adequate property and liability insurance.
  • Require all providers of short term accommodation to comply with municipal bylaws and zoning.
  • Require Short Term Rental platforms like Airbnb to be licensed with the municipality.
  • The AHLA will work alongside the Hotel Association of Canada to develop a national strategy with recommendations to government.

Short-Term Online Rental Marketplace (STORM)

In 2017, the AHLA, in partnership with the Hotel Association of Canada, released a study that demonstrated that commercial operators were growing exponentially, far outpacing actual home-sharing activity.

  • View the Full Report
  • View the Edmonton Report
  • View the Calgary Report

View the full news release here.

The pandemic laid bare the failure of VLT commissions to keep pace with the rising costs of labour, utilities, and insurance. Increasing the commission paid to VLT retailers would have a significant impact on small and medium sized businesses in rural and remote areas of Alberta ability to maintain their operations.  The Government of Saskatchewan recently enacted this same measure to support VLT retailers in the province and bring rates in line with other jurisdictions.

Increase VLT Commissions paid to retailers from 15% to 18%.

Read our Budget 2023 Submission here.

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News and Insights

Tax Alert | Alberta Budget 2024

Tax Development Mar 04, 2024

On February 29, 2024, Minister of Finance Nate Horner presented Alberta’s 2024 budget. This year’s fiscal plan touts significant investments to restructure the province’s healthcare system, address the rising number of students, improve access to affordable housing, promote and support safe communities, boost job creation and economic development, and strengthen the province’s capacity to respond to natural disasters.

Despite the increased spending, the government remains committed to controlling costs and is forecasting a surplus of $367 million for 2024–25—a substantial decline, however, from last year’s $2.4 billion budgeted surplus.

Several interesting tax measures are included in this year’s budget, as summarized below.

Tobacco Tax Measure  

The budget announced an increase to tobacco tax rates, making the province’s rates more consistent with those in surrounding provinces. Effective March 1, 2024, the tax on cigarettes increases by 2.5 cents (i.e., from 27.5 cents to 30 cents) per cigarette, and the tax on smokeless tobacco products increases by 7.5 cents (i.e., from 27.5 cents to 35 cents) per gram.

The government also announced plans to establish a “cross-ministry/agency” working group to review the pervasiveness of contraband tobacco and identify potential measures to address it.  

Vaping Tax Measure

The budget reaffirmed Alberta’s commitment to join the existing federal-provincial vaping tax framework as early as January 1, 2025. The province will apply tax to vaping products at the following rates (which are the same as those imposed by the federal government since October 2022):

  • $1 per 2 millilitre (mL) or gram (g), or fraction thereof, for the first 10 mL/g of vaping substances in the vaping device or container; plus
  • $1 per 10 mL/g, or fraction thereof, for amounts over the first 10 mL/g.

New Electric Vehicle Tax  

Interestingly, the budget includes a proposal to introduce a new annual tax of $200 on electric vehicles, excluding hybrid vehicles. This tax will be paid in addition to the usual registration fee when owners register their vehicles. The target date for implementation of the new tax is January 1, 2025.

Fuel Tax Measure

The government announced the resumption of Alberta’s fuel tax relief program. Under this program, fuel tax rates are determined quarterly based on the average West Texas Intermediate (WTI) oil price, allowing residents to benefit from lower fuel tax rates when oil prices are high. Note that the fuel tax rate for gasoline and diesel will remain at 9 cents per litre until at least March 31, 2024.

Tourism Levy Measure

Effective October 1, 2024, online brokers (e.g., Airbnb, Vrbo, Expedia, etc.) will be required to collect and remit the applicable tourism levy on temporary accommodations in Alberta purchased through their marketplaces. This change aligns with the government’s previously announced commitment and recent amendments to the Tourism Levy Act and related regulations. Note that short-term rental hosts must continue to collect and remit any applicable tourism levy on stays booked prior to the effective date of the change.

Property Tax Measure  

In this year’s budget, the province announced that the education property tax rates for 2024–25 will be frozen at $2.56 per $1,000 for residential or farmland property and $3.76 per $1,000 for non-residential property. However, the government also expects the education property tax requisition to grow from $2.5 billion last year to $2.7 billion this year, because of increases in both property values and development. While this increase will help fund rising enrolment in the province’s schools, it is a departure from the education property tax requisition freeze that was in place for 2023–24.

Note that the municipal portion of property tax rates is set independently by each municipality.

Land Titles Registration Levy Change

The province announced that it will replace its existing Land Titles Registration Levy with a new levy set at $5 per $5,000 of value for property transfers and mortgage registrations. The current levy utilizes a base fee of $50, along with variable charges of $2 per $5,000 of property value and $1.50 per $5,000 of mortgage value. The province intends to implement this change in the spring, at which time further details, including the effective date, are expected to be provided.

More Information

For information on new and extended government funding initiatives included in this year’s budget for Alberta, please navigate to the following resources.

Further details on Alberta’s 2024 budget may be found on the provincial government website .

If you have any questions about how these proposed changes might impact your organization, please do not hesitate to contact the Ryan Tax Direct ® line at 1.800.667.1600 or [email protected] .

To read key updates from all of Canada’s 2024 provincial budgets, please visit our Key Changes | 2024 Canadian Federal and Provincial Budgets page.

IMAGES

  1. Alberta hotels can keep tourism levy for the rest of the year, says

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  2. Tourism Levy Registration. Registration Form For Tourism Levy

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  3. Levy Resources

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  5. Alberta launches carbon levy in Climate Leadership Plan

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  6. Alberta Sovereignty Act

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COMMENTS

  1. Tourism levy

    Important notices. Further to the information provided in Special Notice Vol. 7 No. 18, Update on New Responsibilities of Online Brokers Effective July 1, 2023, Bill 4, Tax Statutes Amendment Act, 2023, was introduced in the Legislative Assembly of Alberta on November 1, 2023.If the amendments to the Act are passed, the Tourism Levy Regulation (the Regulation) will be reviewed and amended for ...

  2. RSA 2000, c T-5.5

    Tourism levy on purchaser. 2(1) Subject to this section, a purchaser shall pay a tourism levy to the Minister at the rate of. (a) 5% of the purchase price for any accommodation purchased before April 1, 2005, and. (b) 4% of the purchase price for any accommodation purchased after March 31, 2005.

  3. Tourism Levy Act

    The Tourism Levy Act imposes a levy on the purchase price of accommodation within Alberta and provides the relevant administrative and enforcement provisions related to tax collection. Updated. December 7, 2023. Tags legislaton law. Resources. Tourism Levy Act More information

  4. PDF Tourism Levy Act

    For example, if an operator receives $80.00 of compensation from the reward program administrator in respect of redeemed points, the tourism levy in respect of the points is $3.08 ($80.00 x 4/104). The purchase price in respect of the points is deemed to be the net amount of $76.92 ($80.00 - $3.08).

  5. Tourism levy 2021 program changes

    Description. This fact sheet provided by Tax and Revenue Administration explains how the tourism levy applies to short-term rentals including stays booked using online brokers. Updated. March 25, 2021.

  6. PDF Tourism Levy Registration Instruction Guide

    Email: [email protected] | Website: tra.alberta.ca | Phone:780-427-3044 | Fax:780-427-0348 ©2023 Government of Alberta | Tax and Revenue Administration (TRA) Tourism Levy Registration Instruction Guide Tax and Revenue Administration (TRA) ... o Fact Sheet: Tourism Levy Registration Scenarios Operator fields (Image 5): Facility Name Enter ...

  7. PDF Tourism Levy Act

    the purchase price is $96.15 (as calculated in the example from the immediately preceding paragraph) plus $200.00, for a total of $296.15, and. the tourism levy payable is $3.85 (as calculated in the example from the immediately preceding paragraph) plus $8.00 ($200.00 x 4%), for a total of $11.85.

  8. Alberta Tourism Levy

    Effective April 1, 2021, changes to the Alberta Tourism Levy Act will be implemented. These changes include the extension of the tourism levy to short-term rentals offered through online marketplaces (e.g., Airbnb, Vrbo, Expedia, etc.) booked by purchasers on or after April 1, 2021. The tourism levy is 4% of the purchase price of the ...

  9. PDF Tourism Levy 2021 Program Changes

    Tourism Levy 2021 Program Changes How the tourism levy applies to short-term rentals including stays booked using online brokers. Taxable Accommodation Effective April 1, 2021, the tourism levy of 4% applies to all accommodation provided in Alberta, excluding those listed below. This includes residential stays in units listed on an online ...

  10. Tourism Levy Act

    The Tourism Levy Act imposes a levy on the purchase price of accommodation within Alberta and provides the relevant administrative and enforcement provisions related to tax collection. Updated. July 1, 2023. Tags legislation law. Resources. Tourism Levy Act More information Downloads: 85; Title and publication information ... Alberta King's Printer

  11. Tourism Levy Regulation

    The Tourism Levy Regulation establishes the administrative process for the collection, reporting and remittance by operators providing accommodation in Alberta of the tourism levy imposed on purchasers of accommodation under the Tourism Levy Act, and includes compliance and enforcement provisions. Updated. February 1, 2024.

  12. Alberta tax overview

    The tourism levy is charged on most types of temporary accommodation in Alberta. Tourism levy rate. The tourism levy rate is 4% on the purchase price (see current and historical tourism levy rates). ... These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

  13. Tax, levy, and prescribed interest rates

    DR - 9.5%. CR - 3%. DR - 9.5%. CR - 3%. Debit interest rates apply to programs under the Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act, Tourism Levy Act, Emergency 911 Levy Program, as well as the Health Cost Recovery program. Credit interest rates apply to programs under the Alberta Corporate Tax Act.

  14. PDF Completing the Tourism Levy Return Instruction Guide

    Due date: TRA must receive your return on or before the 28th day after the end of each collection period. For example, a return for the January to March calendar quarter is due on or before April 28. If the due date falls on a weekend or holiday, the next business day becomes the due date. For example, August 28, 2021, falls on a Saturday, so ...

  15. Alberta accommodation providers to keep tourism levy from October to

    Accommodation providers in Alberta that saw at least a 40 per cent drop in room revenue compared to 2019 will be able to keep the tourism levy collected between Oct. 1 and March 31, 2022 ...

  16. Alta Reg 398/1987

    Definitions. 1 In this Regulation, (a) "Act" means the Tourism Levy Act; (a.1) "band" means a band as defined in the Indian Act (Canada); (a.2) "calendar quarter" means a period of 3 months beginning on the first day of January, April, July or October; (b) "collection period" means the applicable period under section 2;

  17. About Tax and Revenue Administration

    Tourism levy. Tourism levy is collected and remitted to TRA by the providers of temporary accommodation in Alberta. Visit the Tourism Levy page for more information. The following indicator provides a snapshot of TRA's 2022-23 fiscal year with respect to administration of the Tourism Levy Act.

  18. SA 2009, c 34

    TOURISM LEVY AMENDMENT ACT, 2009. Chapter 34 (Assented to June 4, 2009) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: Amends RSA 2000 cT‑5.5. 1 The Tourism Levy Act is amended by this Act. 2 Section 2 is amended by adding the following after subsection (1.1):

  19. PDF TOURISM LEVY RETURN

    TOURISM LEVY RETURN. The Tourism Levy Act. 1. Legal Name and Mailing Address 12. Reporting Period Ending. 2. Establishment Name. 3. Location of Establishment (City/Town) 7. 8. Business Identification Number (BIN) ... Alberta, call 310-0000 then enter 780-427-3044. NOTE: AT317 (May-21) Page 1 of 2. 6. For Office Use Only. 05.

  20. Alberta Tourism Levy

    Effective April 1, 2021, changes to the Alberta Tourism Levy Act will be implemented. These changes include the extension of the tourism levy to short-term rentals offered through online marketplaces (e.g., Airbnb, Vrbo, Expedia, etc.) booked by purchasers on or after April 1, 2021. The tourism levy is 4% of the purchase price of the accommodation.

  21. Accommodation Legislation

    The Tourism Levy Act requires that providers of temporary accommodation in Alberta collect and remit the levy to Alberta Finance Tax and Revenue Administration. The AHLA estimates that 1200 hotels and motels from communities across Alberta collect and remit the levy. Roughly 96% of the guest rooms on which the levy is charged are owned by AHLA ...

  22. Fair & Positive Regulatory Environment

    The Tourism Levy Act requires that providers of temporary accommodation in Alberta collect and remit the levy to Alberta Finance Tax and Revenue Administration. The AHLA estimates that 1200 hotels and motels from communities across Alberta collect and remit the levy. Roughly 96% of the guest rooms on which the levy is charged are owned by AHLA ...

  23. Summary: Alberta Budget 2024

    Alberta Finance Minister Travis Toews tabled Alberta's 2024 budget (AB Budget 2024) on February 29, 2024, prior to the upcoming provincial elections ... The ACT Research and Innovation Stream provides financial support to organizations engaged in pre-market innovation. ... Tourism levy. AB Budget 2024 expands the tourism levy to include ...

  24. Tourism Levy Act special notice vol. 7 no. 14 : further extension of

    Provides notice that the tourism levy abatement is extended to June 30, 2021. Accommodation providers are permitted to keep tourism levy collected up to that date. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in ...

  25. Tax Alert

    Tourism Levy Measure. ... Vrbo, Expedia, etc.) will be required to collect and remit the applicable tourism levy on temporary accommodations in Alberta purchased through their marketplaces. This change aligns with the government's previously announced commitment and recent amendments to the Tourism Levy Act and related regulations. Note that ...

  26. PDF Tourism and Sport

    1.b Performance Measure: Alberta Tourism Levy ... This metric measures receipts generated from the Tourism Levy ($ millions). Funds collected by the levy are used for tourism destination marketing and development. $104 million was collected via the Tourism Levy in 2022-23. Targets 2023-24 $110 2024-25 $114 2025-26 $119 2026-27 $124

  27. Tourism and Hospitality Stream

    You must have a basic Alberta.ca Account to access the portal. An Alberta.ca Account is a free online identity for accessing Government of Alberta services online. Instructions on how to create an Alberta.ca Account are in the portal and on the Alberta.ca Account website. You may also use an existing basic or verified Alberta.ca Account.