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AlbertaAB-017Royal Assent

AB-017: Bill 17: Fiscal Measures Statutes Amendment Act, 2026

Sponsor: HornerIntroduced March 10, 2026Last checked August 28, 2026
Read the official textOfficial version

What this bill does

This Alberta bill makes a package of fiscal and regulatory changes across several provincial laws, including raising the tourism levy on accommodation from 4% to 6%, adjusting personal income tax caregiver credits, reforming data centre electricity levy calculations, updating credit union oversight rules, and modernizing employment pension plan provisions.

Plain-language summary by Legisail.

Business impact

TaxCompliance
Hotels, motels, short-term rental operators, and any other accommodation providers across Alberta will need to start collecting and remitting a higher tourism levy — up from 4% to 6% — on bookings made after March 31, 2026, which means updating point-of-sale systems, pricing displays, and remittance processes. Data centre operators and co-location facility owners in Alberta will see changes to how their electricity-based levy is calculated, with the removal of an exemption for facilities not connected to the power grid. Alberta credit unions face a range of operational and governance changes, including new liquidity standards set by the Corporation rather than Central's own bylaws, expanded examination powers, and relaxed requirements around general meeting participation and document delivery by email. Employers sponsoring defined benefit pension plans, particularly multi-employer and negotiated cost plans, will have new options and obligations around purchasing annuities for members and handling plan wind-ups, affecting HR and payroll administration for businesses of all sizes with unionized or long-service workforces.

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Where this bill is

First ReadingMarch 10, 2026
Second ReadingMarch 25, 2026
CommitteeMarch 26, 2026
Third ReadingMarch 26, 2026
Royal AssentMarch 26, 2026
Now law — awaiting coming into force

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At a glance

Bill number
AB-017
Type
Government
Jurisdiction
Alberta
Session
31-2
Official record