News and Insights

Alberta Tourism Levy Act Special Notice Vol. 7 No. 4: “Bill 9 – Tourism Levy Amendment Act, 2007"

Tax Development Jan 11, 2008

Alberta Finance has recently issued this special notice to clarify theexemption from the tourism levy that applies to work camps. Thisexemption has also been expanded to include lodging that has beenprovided to an independent contractor in a work camp. This notice alsohighlights the Alberta Tax and Revenue Administration policy on refundsof the tourism levy that result from an overcharge of the levy to thecustomer (issued by the operator) and late filing penalties that applyto returns for this levy that been filed after the due date.