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.
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