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Part of Tax and levy payments and administration

Tourism levy

Collecting and remitting the tourism levy for temporary accommodation providers.

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Tax and levy payments and administration

Important notices

Postal strike and TRA requirements

Regardless of a postal delay, taxpayers and other entities required to make filings and payments with Tax and Revenue Administration (TRA) are still responsible to ensure those obligations are met. All applicable penalties and interest will continue to apply.

For more information about your obligations when a mail disruption occurs including electronic filing and payments, refunds, mail, and courier options, read: Special Notice Vol.8 No.7 – Mail Disruption Contingency Plan for all Programs

Changes as of October 1, 2024

Starting October 1, 2024, legislation will require any operator or online broker that collects payment for temporary accommodation in Alberta to register and collect, report, and remit the tourism levy.

Until September 30, 2024, all operators must be registered and collect, report, and remit the levy, regardless of who collects or facilitates payment.

  • The term ’operator’ applies to hotels, motels, inns, or similar establishments and includes residential unit accommodation hosts. 
  • An ‘online broker’ is a person or entity operating an online marketplace that facilitates short-term accommodation transactions between operators and purchasers. 

Your registration requirement may differ under current legislation and legislation effective October 1, 2024.

Find out if you need to register or read the following documents for more information:

Watch a video to learn more

These videos provide additional details on who is required to register and collect, report and remit the tourism levy before and after October 1, 2024.

Registered online broker listing

The following list includes registered online brokers as of the last updated date. The listing will be updated as online brokers register. Subscribe to receive notifications when the list is updated

Overview

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

The purchase price of accommodation includes fees for:

  • smoking or vaping in non-smoking rooms
  • normal cleaning or maintenance for the accommodation
  • pet accommodation
  • additional physical amenities (for example, refrigerators, microwaves, additional beds)
  • booking, service, administration or similar fees paid by the purchaser of the accommodation, including fees charged by an online broker

Tourism levy is remitted to Tax and Revenue Administration (TRA) by any person required to collect, report and remit tourism levy paid by the purchaser of short-term accommodation in Alberta.

Registration and reporting

  • Definitions – operators, accommodation hosts and online brokers

    Operator – a person who sells, offers for sale, or otherwise provides short-term accommodation in Alberta. For the purposes of program administration operators are classified as:

    • Operator – traditional commercial facilities such as hotels, motels, inns, or similar establishments
    • Accommodation host – residential units (effective April 1, 2021)

    Online broker – a person operating an online marketplace facilitating short-term accommodation transactions between operators or accommodation hosts and purchasers in Alberta.

  • Who needs to register and remit the tourism levy

    Before April 1, 2021

    • Operators of a traditional commercial facility (for example, hotels, inns, motels, bed and breakfasts, etc.).  

    April 1, 2021, to September 30, 2024

    • Operators of a traditional commercial facility and accommodation hosts of a residential unit, that sell or otherwise provide short-term accommodation in Alberta for stays booked after March 31, 2021. 
      • This includes any stays booked through an online marketplace as there are no online brokers registered to collect, report and remit on behalf of operators or accommodation hosts.

    As of October 1, 2024

    • Operators of a traditional commercial facility and accommodation hosts of a residential unit that collect full or partial payment from the purchaser for stays booked after September 30, 2024. 
      • Entities who do not collect or facilitate payment effective this date may contact TRA to request their account be cancelled.
    • Online brokers facilitating short-term accommodation transactions between operators or accommodation hosts and purchasers must register. 
      • Only those that collect or facilitate full or partial payment from the purchaser are required to collect, report, and remit the tourism levy.

    Read the Tourism Levy Reporting Scenarios fact sheet for help understanding who is required to collect, report and remit the tourism levy in different scenarios as of October 1, 2024. Contact TRA if you require further assistance.

  • Exemptions from tourism levy

    The following persons or entities are exempt from the tourism levy if they provide evidence of their exemption at the time accommodation is purchased:

    • the Government of Canada
    • a person specified in the Diplomatic, Consular and Other Representatives in Canada listing published by the Government of Canada
    • a person with the armed forces of another country stationed in Canada
    • a country or state other than Canada, including a political subdivision of that country or state, or an agency or accredited person representing that country, state or political subdivision, is exempt from paying tourism levy if the operator obtains from the person using the accommodation certification that the accommodation purchased is for the use of the country, state, political subdivision, agency, or accredited person
    • an Indian or band (as defined in the federal Indian Act) if the accommodation is provided on a reserve in Alberta and is for the use of the individual or band

  • Exceptions where tourism levy does not apply

    Tourism levy does not apply to:

    • lodging continuously occupied by the same person for 28 days or more
    • lodging not listed on an online marketplace (except the owner’s own website) where: 
      • the purchase price is less than $30 per day or $210 per week, and
      • gross revenue in the previous 12 months was less than $5,000 and is reasonably estimated to be less than $5,000 in the next 12 months
    • a room that does not contain a bed and used for displaying merchandise, holding meetings or receptions, or entertaining
    • lodging provided in a social care facility, nursing home or hospital
    • licensed supportive living accommodation
    • lodging provided by a registered charity, other than in an establishment owned or operated by the charity that is normally used for lodging in connection with a course of instruction
    • lodging provided to an employee by an employer not in the business of selling lodging, in a work camp owned by the employer or managed by, or on behalf of, the employer
    • lodging provided to an independent contractor by a person not in the business of selling lodging who engages the services of the contractor,  in a work camp owned by the person or managed by, or on behalf of, the person

How to register

You may be required to register for the Tourism Levy program if you provide temporary accommodation in Alberta.

Detailed instructions are available:

Step 1. Create or sign into your Alberta.ca Account

Continue to Alberta.ca Account

  • Create a basic account.

Step 2. Sign in and select Tourism Levy

  • After you create an Alberta.ca Account, log in to TRACS. You will need to sign in using your Alberta.ca Account user name and password. Once you sign in, you will be redirected to TRACS.
  • Select Program Registration.
  • Select Tourism Levy from the Program Name menu.

Step 3. Complete and submit the registration form

  • If approved, you will immediately be re-directed to your tourism levy TRACS account.
  • If further review is required, 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

Operators, accommodation hosts, and online brokers are required to file tourism levy returns and remit payment within 28 days of the end of the collection period. A collection period is the calendar quarter or month in which tourism levy is to be collected.

You may be charged a penalty if you file your return late. Interest will be charged on late payments.

  • When to report a stay

    • A stay is reported in the collection period in which it ends (for example, checkout date).
    • This includes situations where the same person is staying in the accommodation and the stay is extended. 

  • Collection periods

    • Operators – An operator’s collection period is based on the total number of sleeping rooms available per facility. For operators that are not accommodation hosts, the total number of sleeping rooms is calculated for each facility. For accommodation hosts, the total number of sleeping rooms is for all properties combined.
      • Monthly filers (50 or more sleeping rooms)
      • Quarterly filers (less than 50 sleeping rooms)
    • Accommodation hosts – An accommodation host’s collection period is based on the combined number of sleeping rooms for all residential units.
      • Monthly filers (50 or more sleeping rooms)
      • Quarterly filers (less than 50 sleeping rooms)
    • Online brokers – All returns are filed quarterly.

  • Required filing dates – operators

    • Operators must file monthly or quarterly returns for each facility, including nil returns if applicable. 
    • Filing frequency is determined by the number of sleeping rooms available. 
      • Read the ‘Collection periods’ section above for more information.
    • Returns and remittances are due the 28th day after the end of the collection period.

  • Required filing dates – accommodation hosts

    • Accommodation hosts must file one monthly or quarterly return for all residential units. 
    • Filing frequency is determined by the number of sleeping rooms available.
      • Read the ‘Collection periods’ section above for more information.
    • Returns are only required for periods in which tourism levy was collected.
    • Returns and remittances are due the 28th day after the end of the collection period.

  • Required filing dates – online brokers

    • Returns and remittances are due on the 28th day after the end of the calendar quarter in which the tourism levy was collected or deemed collected.

Step 1. Complete the Tourism Levy Return

Step 2. Submit your return

  • Online: submit the return through TRACS and print the confirmation page for your records.

Step 3. Remit the tourism levy collected and view the Notice of Assessment

  • Remit the tourism levy owing (visit Making payments to Tax and Revenue Administration for more information).
  • 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.

How to pay

You will need your account number to pay online. The account number is located at the top of the page in your TRACS account and will begin with a ‘4’ and must be 9-digits long (including the 4). The establishment code is the 3-digits after the account number. For accommodation hosts and online brokers, the establishment code is normally 001.

Maintain your TRACS account

TRA Client Self-Service (TRACS) is a secure online system for authorized clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

  • 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
  • request for waiver of penalties and interest

For more details, instructional videos and to log in to your TRACS account, read TRACS information.

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 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.

File a waiver request

TRA recognizes there may be circumstances beyond a person’s control that prevent the person from complying with filing and payment obligations imposed under the Tourism Levy Act.

In such circumstances, TRA may exercise its discretion to waive or cancel all or any portion of penalties or interest that have been assessed.

Step 1. Log in to your TRACS account

  • Select ‘Waiver request – Penalties & Interest’ from ‘Account Actions’.
  • If you do not have access to your account in TRACS, complete the TRACS Enrolment Request.

Step 2. Complete and submit the waiver request

  • Complete all required fields.

Step 3. Receive decision

  • TRA will review your waiver request. We may contact you for additional information.
  • You will receive the written decision by secure email.

Publications, forms, videos

Fillable PDF forms may not open properly on some mobile devices and web browsers. For help opening the forms, contact PDF form technical support.

Legislation

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Contact

To submit forms, complete your forms and email them to:

Email: [email protected]

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]

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