Alberta recently announced a deferral of tourism levy payments collected under the Tourism Levy Act in Special Notice Volume 7 Number 9, Deferral of Tourism Levy Remittances. Providers of temporary accommodation in Alberta may defer making tourism levy payments that become due between March 27, 2020, and August 31, 2020, with these amounts now being due on August 31, 2020.
Temporary accommodation providers must file all tourism levy returns as required during this period. However, interest that would otherwise have accrued to amounts becoming due during the period where the payment is deferred will not be levied.
However, where payments related to amounts that become due during the period have already been made, the temporary deferral will not apply.