Table of Contents
1 Definitions
2 Collection
periods
2.1 Registration as operator
2.2 Exemption from payment of tourism levy
3 Remittance of
tourism levy
4.1 Refund of
tourism levy
5 Interest
6 Security
7 Records
8 Invoice
9 Coming into
force
Definitions
1 In this Regulation,
(a) “Act”
means the Tourism Levy Act;
(b) “collection period” means the applicable
period under section 2;
(c) “identification
card” means
(i) a card issued under the Indian Act (Canada) indicating
that the holder is an Indian, or
(ii) a ministerial identification card issued by the Minister for the
purposes of the Fuel Tax Act or the Tobacco Tax Act, or the
regulations under those Acts;
(d) “Indian”
means an Indian as defined in the Indian Act (Canada);
(e) “Indian
band” means a band as defined in the Indian Act (Canada);
(f) “security” means surety bonds, bank
guarantees or other financial arrangements.
AR 398/87 s1;180/2005
Collection periods
2(1) Subject
to subsections (2) and (3), the collection periods for operators are,
(a) if
the operator rents or offers for rent 50 or more sleeping rooms, each calendar
month, or
(b) if
the operator rents or offers for rent fewer than 50 sleeping rooms, 4 periods
of 3 months each ending March 31, June 30, September 30 and December 31.
(2) In
making the calculation of sleeping rooms for the purposes of subsection (1) the
operator shall either
(a) consider
together as a unit all establishments in which he provides accommodation, or
(b) consider
separately each establishment in which he provides accommodation.
(3) On
the written request of an operator, the Minister may designate periods other
than those set out in subsection (1) as the operator’s collection periods.
AR 398/87
s2;8/2005;180/2005
Registration as
operator
2.1(1) A
person who wishes to become registered as an operator must apply to the
Minister in a form provided by the Minister.
(2) A
person registered under this section is subject to the terms and conditions
imposed from time to time by the Minister.
AR 180/2005 s5
Exemption from
payment of tourism levy
2.2 Notwithstanding section 2 of the Act, the
following purchasers are exempt from the payment of a tourism levy:
(a) the
Government of Canada, if the operator obtains from the person using the
accommodation certification that the accommodation purchased is for the use of
the Government of Canada;
(b) a
person specified in the Diplomatic, Consular and other Representatives in
Canada listing, as published by the Government of Canada, or a person with
the armed forces of other countries stationed in Canada, where the
accommodation is for the use of the person;
(c) a
country or state other than Canada, a political subdivision of that country or
state, an agency of that country, state or political subdivision or an
accredited person representing that country, state or political subdivision if
the operator obtains from the person using the accommodation certification that
the accommodation purchased is for the use of the country, state, political
subdivision, agency or accredited person, as the case may be;
(d) an
Indian or Indian band if
(i) the Indian or Indian band presents to the operator at the time of
purchase a valid identification card in the Indian’s name or the Indian band’s
name, as the case may be,
(ii) the accommodation is provided on an Indian reserve as defined in
the Indian Act (Canada), and
(iii) the accommodation is for the use of the
Indian or Indian band.
AR 180/2005 s5
Remittance of tourism
levy
3(1) An
operator shall
(a) file
a return in the form and manner specified by the Minister, with respect to each
collection period, and
(b) remit
the tourism levy collected or deemed to have been collected during a collection
period
so that the return and
the tourism levy are received by the Minister not later than 28 days after the
end of the collection period.
(2) A
return is required to be filed whether or not any accommodation was offered for
sale or was purchased during the collection period, unless the Minister
notifies the operator in writing that a return is not required for any
collection period when no accommodation is sold or offered for sale.
AR 398/87 s3;180/2005
4 Repealed AR 180/2005 s7.
Refund of tourism
levy
4.1(1) In
this section, “bad debt” means a debt owing to an operator that is established
by the operator to have become uncollectible and that has been included in
computing the operator’s income for the current or a preceding taxation year
for the purposes of the Income Tax Act (Canada).
(2) For
the purposes of subsection (1), a debt is not uncollectible unless the operator
(a) has
exhausted all efforts to collect the debt that would reasonably be expected to
be made by a creditor who is dealing at arm’s length with a debtor, and
(b) in
the case of a bankruptcy or receivership of a debtor, has filed a claim with
the trustee or receiver that includes the amount of the tourism levy owing
shown separately.
(3) The
Minister may, on receipt of an application in the form provided by the
Minister, pay a refund of a tourism levy that was remitted in respect of
accommodation purchased on credit, where all or a portion of the amount of the
debt in respect of the purchase is a bad debt.
(4) An application for a refund must be
accompanied by invoices, ledgers and any other records, documents and evidence
required
(a) to
prove the claim, and
(b) to
determine the amount of the tourism levy that was remitted to the Minister and
the amount of tourism levy to be refunded.
(5) An application for a refund must be
received by the Minister within one year after the earlier of
(a) the
date that a notice of the bankruptcy or notice of the appointment of a receiver
is received by the applicant, and
(b) the
date that the debt has been written off as a bad debt in the applicant’s books
of account.
(6) If,
in the opinion of the Minister, an applicant has misrepresented a material
fact, the applicant’s application for a refund under this section shall be
disallowed and no refund shall be made.
AR 180/2005 s8
Interest
5 Interest that is payable by
virtue of section 13 of the Act is simple interest, payable to the Minister
from the date the amount owing was due until the date on which the amount is received
at the rate prescribed for the purposes of section 39 of the Alberta
Corporate Tax Act.
AR 398/87
s5;251/2001;8/2005;180/2005
Security
6(1) The Minister may require an operator
(a) to
be covered by, and provide to the Minister evidence of, security, or
(b) to
provide to the Minister security
for the purpose of
ensuring that the operator will carry out his powers, duties, rights and
obligations as operator.
(2) The security shall be in a form and amount
acceptable to the Minister, but shall not exceed an amount equal to 3 times the
maximum amount of tourism levy, as estimated by the Minister, that will be
required to be remitted by the operator in a single collection period during
the term of the security.
AR 398/87 s6;180/2005
Records
7(1) An operator shall maintain records in a form
acceptable to the Minister showing all the information necessary to enable the
Minister to determine the amount of tourism levy required to be collected and
remitted by the operator.
(2) An
operator shall keep the records referred to in subsection (1)
(a) at
his place of business or residence in Alberta or at any other place with the
written approval of the Minister, and
(b) for the period of time specified by the
Minister, and if no such period is specified, for 4 years after the end of the
calendar year in which the records are created.
AR 398/87 s7;180/2005
Invoice
8(1) An operator shall, with respect to each rental
of accommodation on which a tourism levy is payable under the Act, prepare an
invoice that shows separately the purchase price and the amount of tourism levy
payable.
(2) The operator shall retain 1 copy of an invoice
he prepares under subsection (1) and give 1 copy to the purchaser of the
accommodation.
AR 398/87 s8;180/2005
Coming into force
9 This Regulation is deemed to have come into
force on June 1, 1987.
AR 398/87 s9
