Register as an Operator – Tourism Agents

A "tourism agent" purchases accommodation from one or more operators and, for payment, makes the whole or any part of that accommodation available for use by the agent's customers as part of a tourism service.

A tourism agent arranges tour packages that include accommodation and other services, such as transportation and tickets to local events or facilities. For example, an agent may arrange a ski package that would include transportation from Ireland to Whistler, accommodation in local facilities, and lift passes.

Tourism agents are not required to collect tax from their customers on the accommodation included in such packages. However, they are required to pay Hotel Room Tax to the operators on their cost of the accommodation.