Cape Breton Island Marketing Levy Set at 3%

As of January 1, 2024, the Cape Breton Island Marketing Levy is now set at 3% on all fixed-roof tourist accommodations. This includes short-term rentals like Airbnb, VRBO, etc. that are registered under the Tourist Accommodations Registration Act.

Accommodation operators, please make the necessary adjustments to booking and billing systems to ensure that your business is compliant. Click the link for your municipality below for more information:

Frequently Asked Questions About the Marketing Levy (3)

Is the 3% fee subject to HST?

Yes. The 3% Marketing Levy is subject to HST. However, the HST is not paid to your municipality; please remit your HST as per usual to Revenue Canada

What is the Marketing Levy?

The Marketing Levy is a 3% fee charged on the purchase price of all fixed-roof accommodations (30 days or less). All guests who stay in fixed-roof accommodations must pay the levy, unless they fit into one of the exempted categories. The Marketing Levy is subject to HST. Exemptions may apply.

Which accommodations are required to remit?

The levy applies to all fixed-roof, tourism accommodations required to be registered under the Nova Scotia Tourism Accommodation Registration Act, including hotels, motels, bed and breakfasts, and short-term rentals (Airbnb, Vrbo, etc.).