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 this special notice.
The Government of Alberta’s Tourism Levy Top 10 Tips
Exemptions from the Levy
Certain types of lodging are exempt from the Tourism Levy. These include:
- Accommodations held by the same individual(s) continually for a period of 28 days or more;
- Accommodations provided by an employer to employees working in remote locations, whether owned and operated by the employer or by someone on behalf of the employer;
- Accommodations paid for directly by the Government of Canada;
- Facilities operated as hospitals, nursing homes, homes for the aged, and social care centres;
- Accommodations occupied by diplomatic representatives of foreign embassies;
- Tent, trailer, or R.V. sites at campgrounds or trailer parks; and
- Rooms in a hotel or other lodging place that do not contain beds or other sleeping facilities, which are rented for merchandise displays or for meetings, dinners, receptions, or other entertainment.
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.