Canada Alberta extends accommodation tax

The Alberta 2020-21 budget includes an extension of the 4% accommodation tax to short-term rentals of homes advertised through online marketplaces such as Airbnb and HomeAway.

The measure will come into place in the Spring of 2020.

Accommodation taxes around the world are applied on top of local consumption taxes, such as VST or GST. With the explosive growth of home sharing and renting, tax authorities have been reaching for accommodation taxes as a way to mop-up income earned which falls under VAT registration thresholds of the providers. The US has accommodation taxes across most states, and it is proving popular at the city-level in countries like France, Italy and Belgium