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:
