Tax & Revenue Administration - Important Filing and Remittance Dates

Tourism Levy

* Filing and remittance dates refer to the date that returns or remittances MUST BE RECEIVED BY TRA.

If the required filing or remittance date falls on a weekend or a government holiday, it is deferred to the next business day.

Name
of
Return

Return
Filing
Due Dates*

Remittance
Due
Dates*

Additional
Informa-
tion

Tourism Levy Return:

AT317

Monthly filers:
On the 28th day after the end of the collection period.

Quarterly filers:
On the 28th day after the end of the calendar quarter

Monthly remitters:
On the 28th day after the end of the month the tourism levy was collected or deemed collected.

Quarterly remitters:
On the 28th day after the end of the calendar quarter the tourism levy was collected or deemed collected.

A return must be filed for each collection period whether or not accommodation was sold.

A separate return must be filed for each establishment offering accommodation.

See Information Circular:

TL-2, Responsibilities of Operators Providing Accommodation

Please make all cheques payable to the Minister of Finance.

Page last updated: May 20, 2012