Tourist Accommodation Tax

Tourist accommodation encompasses any establishment that provides lodging for a fee. This category includes larger commercial properties, such as hotels, resorts, hostels, and inns, as well as short-term rentals (STRs), which usually involve private residences rented out for short stays.

Operators of both larger commercial properties and STRs must obtain a business licence from the City of Yellowknife, and some may require additional permits.

Beginning April 1, 2025, a 4% Tourist Accommodation Tax will be applied to the purchase price, which includes the basic room rate, and any additional charges or fees directly related to the stay. The 4% tax is collected by the operator, and remitted to the City of Yellowknife. The funds collected through this tax will be strategically allocated to grow the tourism sector in Yellowknife. For further details on the specifics of the tax and its intended use, please refer to Tourist Accommodation Tax By-law No. 5099.

Charging tourists the Tourist Accommodation Tax

Operators are required to charge visitors who stay in licensed tourist accommodation within the City of Yellowknife a 4% Tourist Accommodation Tax.

Goods and services tax (GST)

The Tourist Accommodation Tax is required by the City of Yellowknife and is therefore exempt from Goods & Services Tax (GST) for both you and your guests.

Informing your customers

The price and total amount of the Tourist Accommodation Tax must be shown on any invoice, receipt, bill or other document issued for accommodations.

Paying the Tourist Accommodation Tax

The City of Yellowknife will collect the 4% Tourist Accommodation Tax from operators on a quarterly basis. The operator will provide the City with their report via an online portal, and the 4% Tourist Accommodation Tax will be charged based off the total revenue reported. The first reporting and remittance deadline is July 30, 2025 (for the reporting period of April 1, 2025 to June 30, 2025).

Payment and report deadlines

Reporting Period	Payment and Report Deadlines
January 1 to March 31	April 30
April 1 to June 30	July 30
July 1 to September 30	October 30
October 1 to December 31	January 30 (of the following calendar year)

Paying online

Operators will be able to submit their quarterly reports and remittances through an online portal with the City of Yellowknife. This user-friendly portal will go live before the first remittance deadline on July 1, 2025.

Paying by mail or in-person

The City of Yellowknife will accept payment by cash, cheques and debit
Enclose a copy of the remittance report for the reporting period with your payment and indicate your business licence number on your cheque or money order
A secure drop box is located at City Hall on the side door for drop-offs after hours. Please do not use the drop-off if you pay with cash

Penalties

The penalty for failing to collect or remit payment of the Tourist Accommodation Tax is between $250 to $500 for every conviction.

Quarterly reporting

As an accommodation operator, you are required to submit a Tourist Accommodation Tax Remittance Report four times a year.

Even if no rooms were sold during the reporting period, a Remittance Report must be submitted. You are required to maintain records of accommodation sales, the amount of tax collected, and the taxes paid to the City. These records should be kept for at least six years.

For details on report and payment deadlines, see the table above.

Exemptions from Tourist Accommodation Tax

Operators do not need to charge visitors the Tourist Accommodation Tax under the following circumstances:

The accommodation is outside of the City of Yellowknife’s boundaries
The length of stay for a guest is more than 30 days
The rate billed to the guest is less than $20 per night, or
The guest is one of the following:
- An employee of the Government of the Northwest Territories traveling for work purposes
- A public agency or other reporting body defined in the Financial Administration Act
- A patient and/or their family on medical travel and/or staying at a hospital or healthcare facility

Questions

For general inquiries about the Tourist Accommodation Tax or questions on how to set up an account to submit the remittance report and payment, please contact our Economic Opportunities and Investments team at ecd@yellowknife.ca.