Luxury tax

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https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/luxury-tax.html

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Luxury tax

Information on the luxury tax under the Select Luxury Items Tax Act.

Services and information


Luxury tax registration

Who has to register. When and how to register.


Luxury tax technical information

Luxury tax notices, memoranda, forms, rates and other technical publications.


Luxury tax registry

Verify a luxury tax account’s registration status.


Consideration and retail value

How to determine the consideration and retail value for calculating the luxury tax.


Completing a Luxury Tax and Information Return for Registrants

Line-by-line instructions on how to fill out Form B500.


Pay (remit) the luxury tax

When and how to pay (remit) the luxury tax.


Completing a Luxury Tax and Information Return for Non-Registrants

Line-by-line instructions on how to fill out Form B501.


Search for a luxury tax certificate

View and print a luxury tax certificate for an aircraft or vessel.


Luxury tax on after-sales improvements

Luxury tax on after-sales upgrades, modifications and other improvements made to certain vehicles, aircraft and vessels.


Third-Party Rebates on Sales of Luxury Items

How third party rebates affect the luxury tax


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Date modified:
2024-11-20

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