Marketing Levy
Marketing Levy
Destination Cape Breton was designated the official destination marketing organization for Cape Breton Island by the five municipalities on the Island in 2011-12. This corresponded with the establishment of the Cape Breton Island Marketing Levy, which provided the majority of the resources to fund the promotion of the Island as a tourism destination.
Levy Changes
In January 2024, the Cape Breton Island Marketing Levy is set to increase from 2% to 3%. The levy will be charged on all fixed-roof accommodations and include short-term rentals like Airbnb, VRBO, etc. that are registered under the Tourist Accommodations Registration Act.
This change was initiated by new province-wide legislation for levies that allows municipalities to generate revenue to attract tourists to their communities.
For more information: Marketing Levy Changes on Track for January 2024
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 will be charged on all fixed-roof accommodations and include short-term rentals like Airbnb, VRBO, etc. that are registered under the Tourist Accommodations Registration Act.