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
- 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
Next Steps
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.
