Marketing Levy

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 to paying the Marketing Levy include:

• A person who pays for Accommodation for which the daily Purchase Price is no more than twenty dollars ($20.00)

• a student who is accommodated in a building owned or operated by a post-secondary educational institution while the student is registered at and attending that post-secondary educational institution

• a person who is accommodated in a room for more than thirty (30) consecutive days

• a person and the person’s family, accommodated while the person or a member of the person’s family is receiving medical treatment at a hospital or provincial health-care centre or is seeking specialist medical advice provided the person provides the operator with a statement from a hospital, provincial health-care centre or a physician licensed to practice medicine in the Province of Nova Scotia that the person or a member of the person’s family is seeking specialist medical advice and is therefore in need of accommodation

• a person and the person’s family, accommodated while the person and the person’s family have been temporarily displaced from their home due to a natural disaster, including high wind event, flood event, fire or other naturally occurring damaging event

As of January 2024, the Marketing Levy rate to be charged by accommodation providers is 3% of the purchase price of the accommodation. Please note: the Marketing Levy is NOT exempt from HST, so the Levy must be applied before the tax. The levy is charged on all fixed-roof accommodations and includes short-term rentals like Airbnb, VRBO, etc. that are registered under the Tourist Accommodations Registration Act.

The Marketing Levy applies to ALL fixed-roof, tourism accommodations within the boundaries of the five municipalities on Cape Breton Island, as required to be registered under the Nova Scotia Tourism Accommodation Registration Act. By law, tourist accommodations must register to operate in Nova Scotia if they provide short-term accommodations for 28 days in a row or less. Examples of tourist accommodations that need to be registered include:

• Apartments, condos, houses and vacation homes
• Bed and breakfasts
• Cottages, cabins and tiny homes
• Dormitory-style rooms and hostels
• Hotels, motels and inns
• Resorts
• Rooms (including a room in a home)
• Self-contained secondary suites (like a basement apartment or a loft above a garage)
• Unusual lodgings (like yurts, domes and camping trailers)

For more information, go to: https://tourismns.ca/accommodation-registry-information.

A 3% Marketing Levy must be collected on the purchase price of all accommodations.

It’s important that you make clear on any receipt or bill provided to a guest:

• The total cost of the accommodation charged
• The total amount of Marketing Levy charged to the customer on this accommodation
• Clearly indicate that the Marketing Levy charged is subject to HST

The Marketing Levy should not be charged on exempt purchases, such as meals. If you offer packaged accommodations with meals and other specialized services included, then you must remit the levy on the purchase price of accommodations offered without these specialized inclusions. Please note that the Marketing Levy must be collected regardless of the payment method for accommodations. That is, if the guest pays in cash, installments or otherwise, the levy is still applicable.

Here is a document about the setup in Airbnb.

Yes. Cleaning fees are part of the purchase price and, as such, are subject to the levy.

A new Marketing Levy reporting and remitting platform, Check-In Analytics, was recently introduced. This new online platform will simplify the process for accommodation providers and allow for online reporting of levies fees.

All registered accommodation operators on Cape Breton Island should have received an email with login instructions to Check-In Analytics. If you have not received an email, please visit https://www.checkinanalytics.com/ to register.

A database of accommodations required to remit is held by each municipality on Cape Breton Island. A failure to remit on time may result in interest accumulated on overdue remittances. The interest charged to overdue remittances is 4% above the prime rate. Additionally, a failure to remit may also result in a municipal conviction. A first conviction includes a fine that falls between $500 – $1000 and a second subsequent conviction includes a fine that falls between $1500 and $5000.

You are required to maintain records of accounts and documents that can show sales of accommodation (exempt and non-exempt), levy collected and remittance. These records must be kept for 6 years and each municipality has the right to inspect or audit these records with written notice.

Yes. As of 1 April 2023, changes to tourist accommodations registration regulations came into effect. Under the changes, most tourist accommodations need to register with the Tourist Accommodations Registry, including tourist accommodations in a primary residence or attached to a primary residence.

Most tourist accommodations need to register with the Tourist Accommodations Registry to operate in Nova Scotia. This includes tourist accommodations in a primary residence or attached to a primary residence.

Your registration is valid from 1 April of the current year to 31 March of the next year.

You don’t have to register your tourist accommodation if you provide:

• Only long-term accommodations (like a year-to-year lease, month-to-month lease or more than 28 days in a row)
• Only accommodations at campgrounds that are not roofed (like campsites where travellers bring their own tents or trailers)

For information and to register, visit the Province of Nova Scotia’s page Register your tourist accommodation.

CheckIn Analytics has been retained by Destination Cape Breton and our municipal partners to provide a more simplified levy reporting process for accommodations (moving from pen and paper to digital). CheckIn Analytics is here to assist you if you need technical help with the platform such as logging into your account or if you have technical issues remitting reports. For technical assistance, you can reach them by email at .

Inverness County accepts the following methods of payment:

Online Banking
Pay your property tax bill through online Banking by sending an e-transfer to: .

In Person
Residents can make payments at the Municipal Office, which is located at 375 Main Street, Port Hood. Payments can be made by cash, cheque, money order, bank draft or debit.

Payment by Mail
375 Main Street
PO Box 179
Port Hood, Nova Scotia  B0E 2W0

The following are exemptions to the Marketing Levy:

• Accommodations with prices set at $20 or less per night stay.
• A student residence of a post-secondary educational institution.
• Any person staying within an accommodation for more than 30 consecutive days.
• Any person being accommodated while a person or family member is receiving medical treatment or advice in a hospital within their municipality.
• Any person being accommodated while a person or the person’s family has been temporarily displaced from their home due to a natural disaster, including a high wind event, flood event, fire or other naturally occurring damaging event.

Richmond County accepts the following methods of payment:

In Person
Residents can make payments at the Municipal Office, which is located at 2357 Hwy 206, Arichat, NS B0E 1A0. Payments can be made by cash, cheque or debit.

Cheque Payment by Mail
2357 Hwy 206
Arichat, NS
B0E 1A0

Please submit your report via CheckIn Analytics.

To remit the levy in CBRM, you can go to a CBRM Customer Service Centre and pay via cheque, cash, or debit. Alternatively, you can send an Electronic Funds Transfer identifying your accommodation. 

Payments can be made in-person, online or through mail. Please make sure you include your name and accommodation name with the payment.

In Person

Payments can be made at the Municipal Office, which is located at 606 Reeves St, Port Hawkesbury. Payments can be made by cash, cheque, money order, bank draft or debit.

Online Banking

Set up the Town of Port Hawkesbury as a payee with your online banking.

Payment by Mail

Town of Port Hawkesbury
606 Reeves Street
Port Hawkesbury NS
B9A 2R7

Payments can be mailed or made in-person at the Victoria County Municipal Building at 495 Chebucto Street, in Baddeck, Nova Scotia.

Mailing Address
P.O. Box 370, 495 Chebucto Street, Baddeck, NS B0E 1B0