Tax and Revenue Administration Tourism Levy Act Special Notice Vol. 7 No. 3

Vol. 7 No. 3 / June 2006

ALBERTA TOURISM LEVY SPECIAL NOTICE:
Tourism Levy Late Filing Penalties, Filing and Payment Options

Under the Tourism Levy Act, operators of accommodations are required to both submit returns and remit the levy collected by the 28th day following the end of the collection period. A late filing penalty will be imposed on late Tourism Levy returns. Interest will be calculated on late remittances.

As of January 1, 2006, the late filing penalty on late Tourism Levy returns will be:

• for a return up to, and including, four days late, $25 per day.
• for any return more than 4 days late, the lesser of $25 per day or the unpaid levy at the required filing date, with a minimum of $100 (regardless of the unpaid levy) and a $1,000 maximum.

Late filing penalties assessed with amounts exceeding the revised penalty amounts will be reassessed. Interest will continue to be calculated on any unpaid tourism levy and penalty.

Returns and payments must be received by Tax and Revenue Administration (TRA) by the due date. Both may be mailed (allowing adequate time to ensure receipt on or before the due date), couriered, or delivered to one of the addresses listed below. Office hours are 8:15 a.m. to 4:30 p.m., Monday to Friday, except government holidays. Returns may also be filed by telephone or faxed.

Payments of tax, accompanied by a Remittance Advice, can be made at most financial institutions in Canada. Remittances may also be made through Internet payment services provided by major financial institutions in Canada.

More information is available on the Alberta Finance website, by contacting us by email at tra.revenue@gov.ab.ca or by mail, telephone or fax.