Alberta appeal court rejects challenge to livability tax in mountain community
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CALGARY – The Alberta Court of Appeal has rejected an appeal of the Town of Canmore’s “livability tax.”
The levy is aimed at taxing homeowners who leave their residences empty for more than half the year as part of the Alberta community’s bid to encourage full-time occupancy and address its housing shortage.
The proposed tax has been a divisive subject in the community, west of Calgary, but the town said it’s necessary because it has become one of the most expensive places to live in Canada.
The tax will charge the average part-time homeowner more than $6,300 a year, while full-time residents will pay about $2,100 annually in property taxes.
To avoid the tax, a home will need to be occupied by owners or renters for half a year, of which two months are continuous.
British Columbia and Toronto have implemented similar taxes in recent years.
This report by The Canadian Press was first published March 13, 2026.