Town of Canmore

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.

Who qualifies for THPU? How do I declare Personal Use?
To qualify for THPU the property must be owned by individuals (i.e. cannot be owned by a business/company)
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. 
When is the deadline to declare Personal Use?
Currently, the annual deadline is January 31.  
What if I miss the deadline to declare Personal Use?
If your statutory declaration is not received by the Town of Canmore by the deadline your property will be assessed and taxed at the Tourist Home tax rate.  Your next opportunity to declare personal use will be the following calendar year.
How do I submit my declaration?
Upload your scanned or photographed copy of the completed declaration here. By uploading your document to our site, you will receive a confirmation email once the form has been received and validated.
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.
What if I change my mind/circumstances part way through the year?
If you did not declare Personal Use by the annual due date, your property will be designated Tourist Home for the entire calendar year.  The next opportunity to declare Personal Use will be for the following calendar year.
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.
My property is not currently assessed with a code 21 or 21A - can my property be changed to a Tourist Home?
To change your property assessment code to Tourist Home (21) or Tourist Home – Personal Use (THPU) (21A), your property must obtain a Development Permit from the Town of Canmore Planning & Development Department.  Please review the Vacation Rentals and Tourist Homes webpage and contact the Planning & Development for more information.
What is the difference between a Tourist Home and Visitor Accommodation? 
A Tourist Home (assessment code 21) is a residential use with a specific tourist home tax rate.  A Visitor Accommodation unit (assessment code 20) is a commercial use with a non-residential tax rate.
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.

The Town of Canmore is located within Treaty 7 region of Southern Alberta. In the spirit of respect, reciprocity and truth, we honour and acknowledge the Canmore area, known as “Chuwapchipchiyan Kudi Bi” (translated in Stoney Nakoda as “shooting at the willows”) and the traditional Treaty 7 territory and oral practices of the Îyârhe Nakoda (Stoney Nakoda) – comprised of the Bearspaw First Nation, Chiniki First Nation, and Goodstoney First Nation – as well as the Tsuut’ina First Nation and the Blackfoot Confederacy comprised of the Siksika, Piikani, Kainai. We acknowledge that this territory is home to the Métis Nation of Alberta, Region 3, within the historical Northwest Métis homeland. We acknowledge all Nations who live, work, and play and help us steward this land and honour and celebrate this territory. We commit to working to live in right relations and to advance Truth and Reconciliation.

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