News and Insights

Alberta Tourism Levy Act Special Notice Vol. 7 No. 7, “Bill 38 – Tourism Levy Amendment Act, 2009”

Tax Development Jul 27, 2009

Bill 38 – the Tourism Levy Amendment Act, 2009, received Royal Assent on June 4, 2009. The Bill clarifies the application of the tourism levy to forfeited deposits. Where a customer pays a deposit to reserve accommodation and the deposit is forfeited by the customer, the tourism levy is deemed to have been paid on the part of the deposit that has been forfeited.

In addition, for transactions involving reward or loyalty programs, the levy is based on the actual payment received by the accommodation operator, and is considered to be included in the actual payment. For more information about the calculation of the tourism levy, see Tourism Levy Notice Vol. 7 No. 5, issued October 2008. 

AB Tourism Levy - Special Notice Vol. 7 No. 7