Accommodation providers in Alberta are subject to a variety of acts and regulations. These are some frequently referenced pieces of legislation that must be adhered to:
Barrier-Free Design
In partnership with the Barrier-Free Sub-Council of the Safety Codes Council, the Government of Alberta’s Public Safety Division has developed the Barrier-Free Design Guide to provide further interpretation and understanding of accessibility requirements under Section 3.8 of the Alberta Building Code. The guide also makes recommendations for best practice design solutions, including residential living.
Innkeepers Act
It’s the Law — Post It
By law, every innkeeper must keep conspicuously posted in the office of the innkeeper’s inn, and in every bedroom ordinarily used for the accommodation of guests, a printed copy or plainly written copy of Section 7 of the Innkeepers Act.
Liquor, Gaming & Cannabis
Legislation
All businesses with liquor licences are subject to the Gaming, Liquor and Cannabis Act. If you hold a liquor licence for your property, it’s important to ensure you understand and adhere to this legislation. Alberta Gaming, Liquor, and Cannabis (AGLC) is responsible for administering the Act, Regulation, and any related policies.
Staff Training
The AGLC requires your staff be properly trained to serve and work on licensed premises. It offers a number of training programs to help you certify your staff:
Minimum Housing & Health Standards
Uphold the integrity of Alberta’s tourism and hospitality industry.
Ensure your property adheres to our province’s Minimum Housing and Health Standards.
Residential Tenancies Act
Providing Staff Accommodation
If your property provides staff accommodation, you are subject to Alberta’s Residential Tenancies Act. It is important to understand your rights and obligations as a landlord, especially if the employees is terminated.
Ending a Periodic Tenancy
A landlord or tenant may end a periodic tenancy with notice if the employment of the tenant is terminated. The notice must:
- Be in writing;
- Give the address of the residential premises;
- Be signed by the party giving the notice;
- State the reasons for the termination of the tenancy; and
- Set out the date that the tenancy will terminate.
Service Dogs Act
Service dogs are allowed anywhere their owners are. Owners carry identification cards as proof for their qualified service dogs.
Your Responsibility
Ensure your staff understands your legal obligations under the Service Dogs Act. Failure to comply could mean a $3,000 fine for your property.
Tourism Levy Act
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 became effective on April 1, 2005, the Economic Development Minister stated that all of the funds collected would be used for tourism marketing and development. The AHLA maintains the position that the full amount of the Tourism Levy should be allocated to these types of initiatives.
Effective April 1, 2021, short-term rentals must also pay the Tourism Levy.
It is up to you to ensure you are collecting and remitting the levy properly. A number of hotels around the province have been audited, and some have received significant assessments for not charging the Levy properly.
Review the Government of Alberta’s Tourism Levy Top 10 Tips.
Exemptions from the Levy
As stated on the Government of Alberta website, 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
The operator can omit the Tourism Levy charge only if an exemption condition is known at the time the room is paid for and is recorded on the invoice. Operators must retain relevant documents to support all tax exempt revenue recorded. These documents are subject to inspection and audit by appointed representatives of the Provincial Treasurer.
If at first the levy is charged, and the qualification for an exemption is later established, the operator may refund the levy to the payer and deduct the amount on its next tax return. The operator should then retain the documentation to support its own deduction.