Tourist Homes - Personal Use
A Tourist Home designation allows the owner(s) the opportunity to rent the property on a short-term or long-term basis, or to use the property for their own personal use.
A Tourist home is a sub-class of residential property. For property tax purposes, it is registered with the assessment class 21 (Tourist Home) or 21A (Tourist Home – Personal Use).
If the titled owners declare Personal Use status at the beginning of the calendar year, the property is designated Tourist Home – Personal Use (THPU). This means that the owner(s) have declared that the property will not be rented (short-term or long-term) for the entire calendar year. The property is then taxed at the Tourist Home – Personal Use (THPU) rate which is equivalent to the residential tax rate.
If the property is rented for a short-term or long-term at any time during the year, the property is taxed at the Tourist Home tax rate (a little less than double the residential rate).
All Tourist Home and THPU properties default back to the Tourist Home assessment code (21) each year.
I will not be renting my property and would like to declare Personal Use. |
The declaration deadline has now passed. If you have not already submitted a signed statutory declaration, your property will default to Tourist Home (Code 21) for this calendar year and you are entitled to rent your property short term or long term. If you are a new owner having purchased this property prior to Nov. 30, 2022, please contact This email address is being protected from spambots. You need JavaScript enabled to view it. to review the declaration option for 2023. |
I would like the opportunity to rent my property (short-term or long-term) in 2023 |
If you have not already submitted a signed statutory declaration, your property will default to Tourist Home (Code 21) for this calendar year and you are entitled to rent your property short term or long term. |
All owners on Title must complete the annual statutory declaration, witnessed by a Commissioner of Oaths, and submitted to the Town of Canmore no later than the annual due date.
Alternatively, you can drop it off in person or mail it to 902 7th Avenue, Canmore, AB, T1W 3K1. It is the owners’ responsibility to confirm that the declaration has been received an processed by the Town of Canmore prior to the deadline.
If you declared Personal Use and then decided to rent out your property (short-term or long-term), you must notify the Town of Canmore in writing at This email address is being protected from spambots. You need JavaScript enabled to view it. to revoke your statutory declaration. The Town of Canmore will then revert your assessment code and tax levy (invoice) to the Tourist Home designation and tax rate for the entire calendar year.
Property taxes are not pro-rated based on a change part way through the year. The minimum fine for making a false declaration as per Town of Canmore Bylaw 2013-01 is $10,000.
A Tourist Home can be rented for short-term vacation use, rented on a long-term basis, as well as, used as a residence or for personal use without a time restriction.
A Visitor Accommodation unit is only for short-term vacation use with a maximum consecutive stay of 30 days. It is not to be used as a residence or rented on a long-term basis.