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11-21-2003, 10:21 AM
  #20
gb701
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Join Date: Feb 2003
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Just in case you want to know some of the facts, here is the background:

The Alberta Personal Income Tax Act was amended in 2002 to include Part 1.1 on the NHL Players Tax. Part 1.1 on the tax and the related NHL Tax Regulation came into effect on September 1, 2002. Tax and Revenue Administration (TRA), Alberta Revenue, is responsible for the administration of the NHL Players Tax.

The legislation requires all National Hockey League (NHL) players who provide hockey duties or services to their team in hockey facilities in Alberta to pay a tax, with the tax calculated as 12.5% of the taxable salary the player earns for an NHL regular season game played in Alberta. The tax for an NHL player for a calendar year will be the sum of the tax calculated for all games the player plays in Alberta during the calendar year. NHL players required to pay the tax will normally be those players on the “twenty-three player roster” for the game. NHL teams are required to withhold, and remit to TRA, the NHL player tax for their players for regular season games played in Alberta in a month. Players are responsible for ensuring their teams have made the required remittances. Players taxable during a calendar year are generally not required to file an NHL player tax return with TRA unless their team(s) had not made any remittances on their behalf for the year.

This tax applies to all NHL regular season games played in Alberta after August 31, 2002 until December 31, 2005.

I am trying to find the list of all of the US cities who have taxes of one kind or another on visiting teams/players. The list was around the last time someone got in a twist over this.

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