In the province of Alberta, a tourism levy is collected at a rate of 4% on all accommodation provided for in a hotel, motel, apartment building, hostel, lodging house, boarding house, bed and breakfast, club or similar establishment. The province has recently revised or issued the following documents that provide an overview of the levy and the responsibilities of accommodation operators and how the levy applies to work camps and loyalty programs.
- Alberta Tourism Levy Act Information Circular TL-1R2, “Overview of Tourism Levy Act”
- Alberta Tourism Levy Act Information Circular TL-1R3, “Responsibilities of Operators Providing Accommodation”
- Alberta Tourism Levy Act Special Notice Vol. 7 No. 5, “Tourism Levy Application to Reward Points and Loyalty Programs”
- Alberta Tourism Levy Act Special Notice Vol. 7 No. 6, “Work Camps”