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Tourism resources

Information to help start or grow your existing tourism business. Review the latest tourism research, learn about funding and connect with industry partners.

Services and information topics

Tourism funding programs.

There are a number of different funding sources available to support B.C.'s tourism sector.

Destination Development

Destination development is guided by the Strategic Framework for Tourism in British Columbia and aims to help communities grow and manage their destinations. Destination development is focused on enhancing the supply side of tourism, by providing compelling experiences, quality infrastructure, and remarkable services to entice repeat visitation.

Strategic Framework for Tourism in B.C.

Tourism has — and will always be — integral to who we are as British Columbians. A thriving tourism industry contributes to an inclusive economy and provides a pathway for jobs, opportunity, and entrepreneurship in our province.

Tourism Research

This page includes summary statistics that describe the importance of the tourism sector in British Columbia. It also includes sources for tourism data and statistics.

Conversations on the Future of Tourism in British Columbia

Tourism Marketing

Tourism marketing and promotion in B.C. is led by Destination British Columbia (Destination BC).

Tourism Recovery Collaboration

The Government of B.C. collaborates with the tourism industry to guide its work in accelerating recovery and growth of the tourism sector in British Columbia.

These voices are represented in two forums - the Tourism Sector Recovery Roundtable and the past work of the Tourism Task Force.

Training & Finding Jobs in B.C.'s Tourism Sector

Tourism in B.C. supported over 46,400 jobs in 2020. This includes $2.4 billion in GDP (in 2012 constant dollars) contributed to B.C.'s economy and $1.8 billion in tourism wages & salaries.

There are many different jobs available in the tourism sector. Use these resources to find tourism jobs and access job-related advice.

The B.C. Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, Métis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.

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Federal government launches Tourism Relief Fund to help tourism businesses and organizations recover and grow

From: Innovation, Science and Economic Development Canada

News release

Since the beginning of the pandemic, the Government of Canada has provided over $15.4 billion in direct supports to the tourism sector. Budget 2021 committed an additional $1 billion to help the tourism sector prepare to welcome domestic travelers and reposition Canada as a world-class destination. Today, the Honourable Mélanie Joly, Minister of Economic Development and Official Languages, launched $500-million in funding for the new Tourism Relief Fund. Eligible organizations can now submit applications to support the tourism sector prepare to welcome back domestic travelers and reposition Canada as a world-class destination.

Canadian tourism businesses and organizations can now apply for support to welcome back visitors

July 12, 2021 – Hillier, Ontario

In March 2020, tourism came to a screeching halt as public safety measures kept most Canadians home and international borders closed. Now that vaccination efforts are paying off and declining case rates are allowing the easing of restrictions, tourism businesses and organizations from coast to coast to coast can look to the future.

Canada’s regional development agencies (RDAs) will deliver $485 million directly to businesses and organizations to help them adapt their operations to meet public health requirements while investing in products and services to facilitate future growth. As long-standing on the ground support to economic development and community growth, the RDAs are well positioned to deliver fast and efficient support to the tourism sector.

Indigenous communities that rely heavily on tourism have also been disproportionately affected by COVID-19. In order to close this gap, the Government of Canada is investing a minimum of $50 million of the Tourism Relief Fund in Indigenous tourism projects.

In addition, $15 million, delivered by Innovation, Science and Economic Development Canada, will support destination development, seasonal and local attractions, and human resources and skills development.

By enabling tourism businesses and organizations to prepare for recovery through the development of new and enhanced products and offerings, the Government of Canada is driving economic growth and job creation from coast to coast to coast. The Tourism Relief Fund, part of the $1 billion in tourism supports announced in Budget 2021 , will help tourism businesses bounce back, while making Canada a unique premier destination when it is safe for international visitors to return.

“Our government has been there for the tourism sector since the beginning of the COVID-19 crisis and today’s announcement is about adding another tool to the suite of COVID supports that will help it recover and prepare for future growth and create jobs. This is an important step in our recovery efforts to attract visitors from all over the world so they can discover our country’s extraordinary wild natural beauty, delicious food and rich cultural experiences and incredibly warm hospitality once it is safe to do so.” - The Honourable Mélanie Joly, Minister of Economic Development and Official Languages

“Today’s announcement is meaningful for the tourism sector here in southeastern Ontario, and across the country. With the launch of the Tourism Relief Fund, we are providing support for businesses, organizations and tourism entities across Canada to adapt operations and also create new offerings and experiences for future visitors to enjoy.” - Neil Ellis, Member of Parliament for Bay of Quinte

“The Indigenous tourism industry supports the overall Indigenous economy and creates jobs, supports families, and allows travelers to experience the vibrant and diverse communities and cultures of Indigenous Peoples. The Tourism Relief Fund will provide needed support to Indigenous tourism businesses all across the country in order for the industry to turn the page from crisis to recovery and build back better.” - Pam Damoff, Parliamentary Secretary to the Minister of Indigenous Services

Quick facts

More information on the Tourism Relief Fund, including how eligible applicants can apply is available through Canada’s regional development agencies (RDAs).

Tourism is a key contributor to Canada’s economy. According to Statistics Canada, the tourism sector generated an estimated $104.4 billion in revenues in 2019, supported approximately 1 in 10 jobs in communities across Canada and contributed an estimated $45.1 billion in gross domestic product.

Prior to the pandemic, Indigenous tourism supported over 41,000 jobs and accounted for $2 billion of Canada’s GDP.

To help manage the severe impact of COVID-19 on the sector, tourism-related businesses and not-for-profit organizations have received $15.4 billion in support for tourism, arts, and culture sectors to pay workers, provide rent and mortgage support, as well as providing liquidity support for small businesses.

Associated links

Tourism Relief Fund
Creating Middle Class Jobs: A Federal Tourism Growth Strategy

Floriane Bonneville Office of the Minister of Economic Development and Official Languages [email protected]

Media Relations Atlantic Canada Opportunities Agency [email protected]

Media Relations Canada Economic Development for Quebec Regions [email protected]

Media Relations FedDev Ontario [email protected]

Kim Fewchuck Communications Advisor FedNor [email protected]

Media Relations Western Economic Diversification Canada [email protected]

Barbara Abramchuk Communications Advisor Canadian Northern Economic Development Agency [email protected]

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GENERAL INFORMATION: As announced in British Columbia’s Budget 2022 on February 22, 2022, effective July 1, 2022, certain marketplace facilitators must charge and collect provincial sales tax (PST) and the municipal and regional district tax (MRDT) on taxable sales and leases that they facilitate through an online marketplace. This includes taxable sales of accommodation facilitated through an online marketplace by an online marketplace facilitator.

A marketplace facilitator is a person who:

operates, owns or controls (solely or jointly) an online marketplace,
through the online marketplace, facilitates a marketplace seller’s retail sales of goods, software or taxable services, and
collects payment in respect of the retail sales of goods, software or taxable services.

Marketplace facilitators must register to collect and remit PST effective July 1, 2022, if they facilitate a marketplace seller’s retail sale of:

goods that at the time of sale are located within Canada and are sold to a person in BC,
software for use on or with an electronic device ordinarily situated in BC,
accommodation in BC, or
taxable services, other than accommodation, to a person in BC

However, marketplace facilitators are not required to register if:

the gross value of retail sales of goods, software and taxable services that the marketplace facilitator made or facilitated in the preceding 12 months was $10,000 or less, or
the reasonable estimate of the gross value of retail sales of goods, software and taxable services that the marketplace facilitator will make or facilitate in the next 12 months is $10,000 or less, or
There are two or more marketplace facilitators who jointly operate, own or control an online marketplace and at least one of the other marketplace facilitators is registered for PST and will collect all PST payable for those taxable sales made through the online marketplace.

A marketplace seller is a person who, through an online marketplace, sells goods, software or taxable services (including accommodation). Additional information on the new rules is available in the Ministry of Finance’s Bulletin 142, Marketplace Facilitators, Marketplace Sellers, and Online Marketplace Services , available at: https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-142-marketplace-facilitators.pdf . In addition, Bulletin 120, Accommodation , has been updated with information on the new rules and is available at: https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-120-accommodation.pdf . SPECIFIC QUESTIONS: 1. Is the municipal and regional district tax (MRDT) and provincial sales tax (PST) exempt for all prepaid online travel agency (OTA) bookings?

These prepaid bookings are still subject to PST and MRDT (where applicable) as sales of accommodation in BC, unless a specific exemption applies. However, effective July 1, 2022, online marketplace facilitators are required to collect and remit the PST and MRDT where they facilitate retail sales of accommodation in BC made by an online marketplace seller through an online marketplace. Online marketplace facilitators are also generally required to register to collect and remit PST where they facilitate retail sales of accommodation in BC.

When it comes to online travel agency bookings, the online travel agency is considered an online marketplace facilitator and the accommodation provider is considered an online marketplace seller. Therefore, for prepaid bookings made through the online travel agency website, the online travel agency is required to collect and remit the applicable PST and MRDT on the facilitated accommodation sale. The accommodation provider does not collect and remit the PST and MRDT on these sales. Nevertheless, the accommodation provider remains jointly and severally liable for any PST and/or MRDT not collected and remitted by the marketplace facilitator.

Also, accommodation providers themselves are still required to collect and remit PST and MRDT on sales of accommodation in BC where they do not sell the accommodation through an online marketplace facilitator (e.g. the accommodation provider sells it over the phone or through their own website).

2. This does not apply for Fit and Tour bookings, only online travel agencies?

Where “Fit” and “Tour” bookings refer to purchases of tourism services from a tourism agent where accommodation has been packaged into that tourism service.

If a marketplace facilitator is required to be registered, then they must collect and remit PST and MRDT, when applicable, on all taxable sales of accommodation that they facilitate through their online marketplace.

However, where accommodation is purchased by a tourism agent and is packaged into a tourism service that the tourism agent sells to their customer through an online marketplace, the tourism agent is not considered to be making a sale of accommodation. Therefore, if a marketplace facilitator facilitates the sale of tourism service (that includes accommodation) by a tourism agent through the facilitator’s online marketplace, the marketplace facilitator does not charge PST or MRDT on the sale. No taxable sale of accommodation has taken place.

If the “Fit” or “Tour” booking does not involve purchasing a packaged tourism service from a tourism agent, then the booking does involve the taxable sale of accommodation. If a marketplace facilitator facilitates the sale of accommodation through the facilitator’s online marketplace, the marketplace facilitator must charge PST and MRDT on that taxable sale of accommodation.

3. Do OTA bookings that pay at the hotel still pay all taxes (GST, PST, MRDT)?

The Ministry cannot provide advice on the taxes of other jurisdictions, or the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), as that is a federal tax on sales of goods and services. The Canada Revenue Agency (CRA) is responsible for administering the GST/HST. For questions concerning the application of the GST/HST, your members may visit the CRA’s dedicated GST/HST web pages at or call the CRA at 1-800-959-5525.

PST and MRDT apply to all sales of accommodation in BC (unless a specific exemption applies) regardless of how and when the purchase of accommodation is made.

Who is responsible for collecting and remitting the PST and MRDT on a taxable accommodation sale depends on who is collecting the payment for the accommodation. If an individual books accommodation through an online marketplace but pays the accommodation provider directly, then PST and MRDT must be levied by the accommodation provider. In this situation, the online marketplace is not acting as an online marketplace facilitator because they are not collecting payment in respect of the accommodation. The accommodation provider is directly collecting the payment.

If an individual books accommodation through an online marketplace and payment for the accommodation is collected by the online marketplace, then the online marketplace is acting as an online marketplace facilitator and is required to collect and remit the PST and MRDT on the accommodation sale.

4. They are not GST exempt, only provincial taxes?

As mentioned above, the Ministry cannot comment on the taxes of other jurisdictions, or the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), as that is a federal tax on sales of goods and services. The Canada Revenue Agency (CRA) is responsible for administering the GST/HST. For questions concerning the application of the GST/HST, your members may visit the CRA’s dedicated GST/HST web pages at or call the CRA at 1-800-959-5525. We assume that the reference to “only provincial taxes” refers to accommodation providers who sell their accommodation on an online marketplace are not required to levy and collect PST and MRDT on that accommodation because the online marketplace facilitator will. If so, then that is correct.

5. Is there anything that the hotels should be doing to change their collection and remittance of taxes? Accommodation providers do not collect and remit PST and MRDT on sales of accommodation that are sold through an online marketplace facilitator that is required to be registered for PST. If an accommodation provider is unsure of whether a marketplace facilitator will be collecting and remitting PST and MRDT on accommodation sales made through the facilitator’s online marketplace, they should contact the facilitator as soon as possible to verify that the facilitator will be collecting and remitting the PST and MRDT. If the marketplace facilitator does not levy PST and MRDT as required on accommodation sales made through the online marketplace, the accommodation provider cannot charge PST and MRDT directly to the guest. The guest is required to self-assess and pay any PST and MRDT directly to government. 6. How is my business protected if I stop charging PST on July 1 assuming it will be remitted by the marketplace facilitator (e.g. Expedia, Booking.com)? If the PST and MRDT is for some reason not paid on these bookings and I am audited in the following year, I have no recourse to collect PST from the guest. Is this correct?

While the marketplace facilitator is required to register, levy and collect PST and MRDT on accommodation sales that are facilitated through the online marketplace, the accommodation provider remains jointly and severally liable for any PST and MRDT not collected and remitted by the marketplace facilitator if the marketplace facilitator is later assessed for the outstanding PST and MRDT.

As noted in our answer to #5, if the marketplace facilitator does not levy PST and MRDT as required on accommodation sales made through the online marketplace, the accommodation provider cannot charge PST and MRDT directly to the guest. The guest is required to self-assess and pay any PST and MRDT directly to government.

7. I am assuming the tax consequence to be triggered by the payment, for example, an Expedia Prepaid booking attracts tax to be levied by Expedia. However, if someone uses Expedia, but just as a booking tool and then pays us directly when they get to the hotel, does that extinguish Expedia’s role as tax collector and put it back on the hotelier? Yes, as noted in answer to #3, this is correct. Who is responsible for collecting and remitting the PST and MRDT on a taxable accommodation sale depends on who is collecting the payment for the accommodation. If an individual books accommodation through an online marketplace (e.g. Expedia) but pays the accommodation provider directly, then PST and MRDT must be levied by the accommodation provider. In this situation, the online marketplace is not acting as an online marketplace facilitator because they are not collecting payment in respect of the accommodation. The accommodation provider is directly collecting the payment.

If an individual books accommodation through an online marketplace and payment for the accommodation is collected by the online marketplace (e.g. Expedia), then the online marketplace is acting as an online marketplace facilitator and is required to collect and remit the PST and MRDT on the accommodation sale. FURTHER INFORMATION For more information on British Columbia’s PST, including registration, and collecting and remitting the PST, can be found in a series of PST Bulletins and Notices , and the Small Business Guide to PST . Our Forms Page contains exemptions certificates and forms related to registration, applying for a refund, and self-assessing the PST. For additional information, including free interactive webinars, informational videos and upcoming events, you may be interested in visiting the Government’s PST Outreach webpage. To receive updates about legislative changes and new public information, click “Subscribe To Receive Updates.” To share any additional questions – reach out to [email protected] .

How To Calculate A Destination Marketing Fee (DMF)

A Destination Marketing Fee (DMF) is voluntarily collected by hotels in some communities. It is used to enhance tourism marketing and community initiatives. These fees are not legislated by government.

If your hotel collects DMFs, you must ensure you are calculating them correctly! DMFs form part of the cost of accommodation. Both the GST and Tourism Levy are calculated separately on the DMF amount.

View the guidance the Tax & Revenue Administration (TRA) has issued to DMF collectors about the collection of the Tourism Levy.

For a hotel that added a 2 % DMF on a $100 guest room, the calculation on the folio should be:

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2023 Resident Perceptions of BC's Tourism Industry Survey Results Now Available

Explore findings from this annual publication, conducted with BC residents to understand their perceptions of the economic, social/cultural, and environmental impacts of tourism.

Congratulations Rainforest to Rockies “Spark” Program Winners!

12 finalists will bring new tourism ideas to life to enhance the road-trip traveller experience along the Rainforest to Rockies corridors in BC.

BC's Visitor Centres Receive Funding for Community-Based Experience Enhancement

20 Visitor Centres will implement projects by summer 2025 to enhance the visitor experience and grow tourism across all regions and seasons.

Destination BC, a provincial Crown corporation, leads the marketing of British Columbia as a tourist destination and promotes the development and growth of the provincial tourism industry.

Destination BC is focused on attracting overnight visitors to the province, by promoting our Super, Natural British Columbia® brand to the world, and increasing tourism revenues by supporting industry in the development and delivery of remarkable experiences.

We work collaboratively with industry, regional, community, and Indigenous partners.

In late February 2023, Destination BC launched a new 2023-2025 corporate strategy, which cascades from the Provincial Strategic Framework for Tourism and is designed to deliver strong, sustainable growth. It outlines our new path for success and provides clarity about the choices we will make over the next three years, and beyond. The strategy outlines our intention to focus on the following levers, to improve BC’s competitiveness and improve the quality of life for people living in British Columbia through tourism over the long term.

• Compelling Reasons to Explore BC • A Globally Competitive Tourism Ecosystem • Respectful Growth of Indigenous Tourism

Learn more about the 2023-2025 corporate strategy, here .

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Research & insights, industry performance, regional research, market research, activity research, news and events, bc government news release: new rules take effect to rein in short-term rentals, deliver more homes, destination bc releases 2023 survey results on resident perceptions of bc’s tourism industry, entrepreneurs awarded grants and mentorships to help spark new tourism ideas in bc, bc’s visitor centres receive funding for community-based experience enhancement, supporting compelling reasons for people to explore bc.

Destination British Columbia acknowledges with gratitude the xʷməθkʷəy̓ əm (Musqueam Indian Band), Sḵwx̱ wu7mesh Úxwumixw (Squamish Nation), and səlilwətaɬ (Tseleil-Waututh Nation) on whose shared territories we operate our main office.

We respectfully recognise that we carry out our work on the territories of Indigenous Peoples throughout BC. We honour our ongoing and developing relationships with First Nations (status and non-status), Inuit, and Métis Peoples. We are on a path of learning and are committed to working together.

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Tourism accommodation levy.

REGISTRATION AND REPORTING

SECTION RESERVED FOR ACCOMMODATIONS OPERATORS

Payments must be made to the City of Bathurst

Remittance of the Tourism Accommodation Levy will be reported on the T.A.L. Remittance Report showing:

The amount of levy imposed on the purchase
The amount of levy being remitted.

The T.A.L. Remittance Report is due to the City by the 20th day of the month following the collection of the levy. The levy shall be remitted no later than 30 days from the date the report is due. A TAL Remittance Report must be completed and filed even if no funds have been collected during the period.

FILING A T.A.L. REMITTANCE REPORT

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New regulations help close loopholes, protect strata owners.

Honourable Ravi Kahlon

Minister of Housing and Government House Leader

Email: [email protected]

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Strata owners will soon have more certainty and consistency around the repair and maintenance of common property with new regulations to close a loophole that allowed strata corporations to indefinitely defer depreciation reports.

“No one wants to be surprised by a sudden special levy to cover repairs that should have been planned for,” said Ravi Kahlon, Minister of Housing. “These regulations will help protect strata owners by ensuring depreciation reports are obtained regularly, providing them with the information and predictability they need to plan for future costs.”

Depreciation reports help estimate the long-term repair and replacement costs of a strata corporation’s shared property and assets, giving strata owners the ability to contribute to contingency reserve funds as required. Obtaining these reports could previously be deferred repeatedly as long as three-quarters of a strata corporation’s owners voted annually in favour of a deferral.

Updated regulations that take effect July 1, 2024, will close this loophole and require existing strata corporations with five or more strata lots to obtain depreciation reports on a five-year cycle, instead of a three-year cycle. This change aligns B.C. with other jurisdictions, including Alberta and Ontario.

Effective July 1, 2025, all strata corporations must also obtain their depreciation reports from a list of qualified professions, including engineers, certified reserve planners, architects, appraisers, applied science technologists and quantity surveyors.

To support new strata corporations with five or more strata lots, effective July 1, 2027, owner-developers will be required to contribute funds toward the cost of obtaining a first depreciation report: a minimum of $5,000, plus $200 per strata lot, up to a maximum of $30,000.

Strata corporations with four or fewer lots will continue to be exempt from being required to obtain depreciation reports.

These regulations were developed in consultation with strata stakeholders, homeowner associations, strata lawyers and insurance representatives. They follow amendments to the Strata Property Act passed in August 2020 to mitigate the costs of strata insurance. Those changes included updating depreciation report regulations and closing the annual three-quarter vote loophole.

Tony Gioventu, executive director, Condominium Home Owners Association of BC –

“The regulatory changes to depreciation reports are a welcome transition for strata corporations and consumers. They provide a level playing field, a transition period for implementation and a longer duration for financial planning, as well as a deposit from developers for future strata corporations to launch their reports, and defined professions to serve the industry.”

Aaron Sutherland, vice-president, Insurance Bureau of Canada –

“The Province continues to take important steps to help strata corporations and unit owners better manage their properties, and to maintain the stability that exists in British Columbia's strata insurance marketplace. Adding rigour to depreciation report requirements will help provide stratas with a clear road map for any repairs and replacements, creating safer buildings and fewer surprises for unit owners that can result in expensive claims.”

Wendy Wall, president, Vancouver Island Strata Owners Association –

“The updated regulations about strata depreciation reports provide clarity about qualifications, eliminate a problematic loophole and help new stratas pay for their first report with contributions from developers. Requiring strata corporations to obtain a depreciation report at least once every five years will help them develop a long-term repair and maintenance plan for their property, build up their contingency reserve funds, and avoid special levies.”

Quick Facts:

Strata corporations formed between July 1, 2024, and June 30, 2027, must obtain depreciation reports within two years of the first annual general meeting and every five years thereafter.
Strata corporations formed on or after July 1, 2027, must obtain depreciation reports within 18 months of the first annual general meeting and every five years thereafter.
Until July 1, 2026, if located in Metro Vancouver, Fraser Valley areas or the Capital Regional District (excluding the Gulf Islands and all other islands).
Until July 1, 2027, if located in other areas of the province.

Learn More:

For more information about updated depreciation report regulations, visit: https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing/operating-a-strata/repairs-and-maintenance/depreciation-reports/depreciation-report-requirements

For more information about other changes to strata legislation, visit: https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing/legislation-and-changes/changes-to-legislation

To learn more about government’s new Homes for People action plan, visit: https://news.gov.bc.ca/releases/2023HOUS0019-000436

To learn about the steps the Province is taking to tackle the housing crisis and deliver affordable homes for British Columbians, visit: https://strongerbc.gov.bc.ca/housing

NewRegulationsProtectStrataOwners_Chinese(simplified).pdf
NewRegulationsProtectStrataOwners_Chinese(traditional).pdf
NewRegulationsProtectStrataOwners_French.pdf
NewRegulationsProtectStrataOwners_Punjabi.pdf

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Vancouver Tourism Levy Enabling Act

[sbc 2004] chapter 29.

[Repealed by the Budget Measures Implementation Act, 2015 , SBC2015, c. 9, s. 77, effective March 25, 2015 (Royal Assent).]

Alberta government to add tourism levy to short-term rentals

Details to be included in thursday's provincial budget.

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Renting an Airbnb or VRBO in Alberta will soon be more expensive.

The Alberta government plans to introduce details this week about extending its tourism levy to short-term rentals like Airbnb and VRBO.

A government spokesperson confirmed that details of the levy will be announced in Thursday's budget, but declined to provide further information citing budget confidentiality.

The levy adds a four-per-cent charge to any rental under 28 days, though most short-term rentals aren't included under the current guidelines.

Though specifics aren't outlined, the change is mentioned in the government's 2019-23 Fiscal Plan . According to the plan, the tourism levy change is expected to generate about $5 million in 2020-21. The tax will be charged through the service used to book the rental.

Edmonton residents urge city to crack down on short-term rentals

Currently, most short-term rentals are exempt, as only establishments with more than three bedrooms that can be rented separately are subject to the levy.

The government's fiscal plan said the levy was not designed with short-term rentals in mind and "gives these operators an unfair advantage over hotels and other accommodation providers that are subject to the levy."

The Alberta Hotel and Lodge Association has applauded the move as an important step in levelling the playing field

Other jurisdictions

If enacted, Alberta won't be the first province to tax short-term rentals. Both British Columbia and Quebec have taxes that are charged through platforms like Airbnb.

In Quebec, guests pay a 3.5-per-cent lodging tax on the cost of the listing for any reservation under 31 nights.

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In B.C., there is a eight-per-cent provincial sales tax (PST) for the listing price (including cleaning fees) for reservations 26 nights and shorter. A municipal and regional district tax (MRDT) of two to three per cent is also applied.

Airbnb remits almost $43M in taxes earmarked for housing and tourism initiatives in B.C.

On a municipal level, several cities in Ontario apply a municipal accommodation tax of four per cent to short-term rental reservations, among them: Barrie, Brockville, Greater Sudbury, Mississauga, Ottawa, Kitchener and Windsor.

Some Alberta cities have also begun to regulate short-term rentals. Both Calgary and Edmonton require short-term rental hosts to have a business licence to operate in the city.

'Pay our fair share'

Airbnb said it has been working with the provincial government on the addition of the tourism levy and the company hasn't been negatively affected by taxes in Quebec and B.C.

"We're proud to pay our fair share and help to promote the tourist economy," said Nathan Rotman, Airbnb Canada's deputy director of public policy.

According to Airbnb, there are about 12,000 listings in Alberta including rooms in homes, entire home listings, boutique hotels and traditional B&Bs.

Rotman said he didn't have the details on Alberta's plan for the tourism levy, but said B.C.'s model has been a "very successful tool to help promote the tourist economy in that province."

Airbnb's provincial and municipal tax collection in B.C. was almost double what was expected and generated $42.9 million in one year, with $33.7 million of that coming from PST and the other $9.2 million from municipal and regional district tax.

'Catching up with other provinces'

Dave Kaiser, president and CEO of the Alberta Hotel and Lodge Association (AHLA), said extending the tourism levy to short-term rentals has been a long time coming.

"It's been a file we've been working on for several years and couldn't get any traction with previous governments here in Alberta. We're happy that it's finally happening, and in reality I think Alberta is catching up with some of the other provinces."

'Not playing by the same rules': Edmonton hoteliers want more regulation on short-term rentals

The AHLA provided input to the government about the tourism levy change and gave several recommendations. The association wants the restriction about the number of rooms removed and wants online platforms to collect and remit the levy on behalf of the properties. It also wants data collected from online platforms shared with municipalities.

Kaiser said the the AHLA has other recommendations for the regulation of short-term rentals, including one significant change federally: GST.

"Without GST and without a tourism levy, someone who is operating a short-term rental has a nine per cent tax advantage or price advantage on hotels."

With files from Andrea Huncar