Tourism Levy Overview
- Filing tourism levy returns by IVR to be discontinued August 31, 2013
Effective August 31, 2013, Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) will not accept Interactive Voice Response (IVR) filing of tourism levy returns. Please begin filing your returns online using Tax and Revenue Administration Client Self-Service (TRACS).
TRACS is a secure online system that allows authorized individuals to submit tourism levy returns and view account information from 7 a.m. to midnight Mountain Standard Time, Monday to Saturday (outside of scheduled maintenance times).* If you are not currently enrolled on TRACS, please visit http://www.finance.alberta.ca/tracs and select “TRACS Enrolment Request”.
*Note: Technical support is not available beyond normal business hours.
- Information for businesses affected by flooding: waiver of tax penalties and interest - posted June 25, 2013:
Penalties and interest will be waived where a corporation or business was unable to comply with legislated tax filing or payment requirements due to flooding. This also includes the tourism levy. Businesses must submit their Alberta tax return and make their tax payment as soon as they are able to do so. More information can be found in Tax and Revenue Administration Special Notice Vol. 8 No. 3, Waiver of Penalties and/or Interest – Natural Disasters.
Hotel room tax was introduced in Alberta in 1987. The Hotel Room Tax Act provided for the collection of tax at the rate of five per cent of the purchase price on accommodation in Alberta. Until March 31, 2005, hotels in Alberta were required to collect the tax from both business and personal purchasers of the accommodation, then remit the tax collected to TRA. Alberta Tax and Revenue Administration (TRA), administered the Hotel Room Tax Act.
In the spring of 2005, the Hotel Room Tax Act was replaced by the Tourism Levy Act which reduced the rate to four percent effective April 1, 2005. The levy is collected and remitted to TRA by the providers of temporary accommodation in Alberta.
The levy does not apply to rooms occupied continuously for 28 days or more by the same individual, or in establishments with fewer than four bedrooms available for rent at the same time in the same location.
For more information, see Tourism Levy Publications.
Please note: There is a late filing penalty associated with the levy. For more information, see Information Circular TL-2, Responsibilities of Operators Providing Accommodation.