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Canada Alberta home-sharing facilitating marketplace 4% Tourism Levy

From April 2022 marketplaces responsible for tax collections

The Canadian province of Alberta is to extend to facilitating marketplaces – Airbnb, Homeaway, Expedia and Vrbo – the obligation to collect the Tourism Levy. This would come into effect from 1 April 2022 as part of the 2022 Budget.

The Tourism Levy is set at 4%. Since April 2021, short-term rentals rented through marketplaces became liable to the tax. This measure now shifts the charging and collections to the electronic platform.

Once registered with Tax and Revenue Administration, returns filing is based on the number of sleeping room an operator provides. Over 50, then monthly filings; otherwise, quarterly filings.

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