Help with filing webform B500 Luxury Tax and Information Return for Registrants
On this page
Before you file
Use Web Forms to file an original or amended B500 return. Web Forms will let you:
- create a new return or make changes to a return you filed online
- validate data in real time and correct errors shown in an error message before you send the return
- calculate totals
- print or save a PDF version of your confirmation page
- securely send a B500 return over the Internet
Have your paperwork and other documents ready.
For security reasons, our servers end a B500 Web Forms session after 18 minutes of inactivity. If your session ends, you will have to reauthenticate yourself and re-enter your data.
How to file
Screen ID: B-B500-TSI
Type of subject item
Select all subject items that apply to your reporting period.
Previous: Returns you to the previous screen.
Next: Takes you to the next step.
Screen ID: B-B500-INP
Type of subject item input
Subject vehicles:
Select all descriptions that apply to your reporting period and enter corresponding information.
Luxury tax payable in respect of sales of subject vehicles – Enter number of units for subject vehicles and luxury tax payable ($)
Luxury tax payable in respect of registrations of subject vehicles – Enter number of units for subject vehicles and luxury tax payable ($)
Luxury tax payable in respect to leases of subject vehicles – Enter number of units for subject vehicles and luxury tax payable ($)
Luxury tax payable in respect of improvements made to subject vehicles during the improvement period – Enter number of units for subject vehicles and luxury tax payable ($)
Luxury tax payable in respect of ceasing to a be a registered vendor of subject vehicles – Enter number of units for subject vehicles and luxury tax payable ($)
Subject aircraft - $100,000 threshold:
Select the “+ Add an aircraft” button to add information about a subject aircraft.
Select Yes or No for the question on improvements to the subject aircrafts.
Subject vessels - $250,000 threshold:
Select the “+ Add a vessel” button to add information about a subject vessel.
Select Yes or No for the question on improvements to the subject vessels.
Previous: Returns you to the previous screen.
Next: Takes you to the next step.
Screen ID: B-B500-INPA
Add an aircraft
Type of transaction: Select the type of transaction from the drop-down menu
Date tax became payable: Enter the date the tax became payable. Use this format: YYYY‑MM‑DD
Aircraft serial number: Enter the aircraft’s serial number
Tax certificate application: Select Yes or No depending on whether you have applied for a tax certificate
Luxury tax payable: Enter the luxury tax payable
Previous: Returns you to the previous screen.
Next: Takes you to the next step.
Screen ID: B-B500-INPV
Add a vessel
Type of transaction: Select the type of transaction from the drop-down menu
Date tax became payable: Enter the date the tax became payable. Use this format: YYYY‑MM‑DD
Vessel hull identification number: Enter the vessel’s hull identification number
Tax certificate application: Select Yes or No depending on whether you have applied for a tax certificate
Luxury tax payable: Enter the luxury tax payable
Previous: Returns you to the previous screen.
Next: Takes you to the next step.
Screen ID: B-B500-IMP
Improvements
Select the +Add an aircraft improvement button to add information regarding improvements to subject aircraft
Select the +Add a vessel improvement button to add information regarding improvements to subject vessel
Previous: Returns you to the previous screen.
Next: Takes you to the next step.
Screen ID: B-B500-IMPA
Add an aircraft improvement
Date tax became payable: Enter the date the tax became payable. Use this format: YYYY‑MM-DD
Aircraft serial number: Enter the aircraft’s serial number
Luxury tax payable: Enter the luxury tax payable
Add aircraft: Takes you back to B-B500-IMP
Cancel: Takes you back to B-B500-IMP
Screen ID: B-B500-IMPV
Add a vessel improvement
Date tax became payable: Enter the date the tax became payable. Use this format: YYYY-MM-DD
Vessel hull identification number: Enter the vessel’s hull identification number
Luxury tax payable: Enter the luxury tax payable
Add vessel: Takes you back to B-B500-IMP
Cancel: Takes you back to B-B500-IMP
Screen ID: B-B500-REVR
Rebates to net tax
Select Yes or No to the question about rebates to net tax. If you answer Yes, select the “+Add a rebate” button
Previous: Returns you to the previous screen.
Next: Takes you to the next step.
Screen ID: B-B500-ADDR
Add a rebate
Type of subject item: Select the type of subject item from the drop-down menu
Type of rebate: Select the type of rebate from the drop-down menu
Vehicle identification number, aircraft serial number, or vessel hull identification number: Enter either the vehicle’s identification number, the aircraft’s serial number or the vessel’s hull identification number
Reporting period end when tax became payable: Enter the reporting period end when the tax became payable.” Use this format YYYY-MM-DD
Rebate claimed: Enter the amount of the rebate you claimed
Add rebate: Takes you back to B-B500-REVR
Cancel: Takes you back to B-B500-REVR
Screen ID: B-B500-DET
Determination of net tax
You will see a summary of the net tax portion of your completed return. Check all your data and make any changes needed. If you find an error, click Previous to correct it.
Screen ID: B-B500-INF
Informations
Select the button or buttons that apply to add information about a subject item
Screen ID: B-B500-INFV
Add a vehicle information
Circumstance: Select a circumstance from the drop-down menu
Sale completion date: Enter the date you completed the sale. Use this format: YYYY-MM-DD
Vehicle identification number: Enter the vehicle’s identification number
Taxable amount: Enter the taxable amount
Add a vehicle: Takes you back to B-B500-INF
Cancel: Takes you back to B-B500-INF
Screen ID: B-B500-INFA
Add an aircraft information
Circumstance: Select a circumstance from the drop-down menu
Sale completion date: Enter the date you completed the sale. Use this format: YYYY-MM-DD
Aircraft serial number: Enter the aircraft’s serial number
Taxable amount: Enter the taxable amount
Add aircraft: Takes you back to B-B500-INF
Cancel: Takes you back to B-B500-INF
Screen ID: B-B500-INFL
Add a vessel information
Circumstance: Select a circumstance from the drop-down menu
Sale completion date: Enter the date you completed the sale. Use this format: YYYY-MM-DD
Vessel hull identification number: Enter the vessel’s hull identification number
Taxable amount: Enter the taxable amount
Add vessel: Takes you back to B-B500-INF
Cancel: Takes you back to B-B500-INF
Screen ID: B-B500-REV
Review
You will see a summary of your completed return. Check all your data and make any changes needed. If you find an error, click “Edit” to correct it.
Total luxury tax payable in respect to vehicles: We calculate this automatically using the amount from the Determination of net tax page.
Total luxury tax payable in respect to aircraft: We calculate this amount automatically using the amount from the Determination of net tax page.
Total luxury tax payable in respect to vessels: We will calculate this amount automatically using the amount from the Determination of net tax page.
Total amount of luxury tax payable: We calculate this amount automatically using the amount from the Determination of net tax page.
Total rebates to net tax: We calculate this amount automatically using the amount from the Rebates to net tax page.
Total net tax: We calculate this amount automatically.
Payment question: Select Yes or No to the question about payment.
Certification statement: You must tick the box certifying that the information you provided is accurate and complete before you can click “Submit” otherwise the return will not be sent.
Previous: Returns you to the previous screen.
Submit: Automatically sends the return to the Canada Revenue Agency. You will then see a confirmation page.
Screen ID: B-B500-CNF
Confirmation
The confirmation page gives details of your return information, along with the filing date and confirmation number of the return.
Keep the confirmation number for your records. Do not send us a paper copy of the documents you filed online.
Print/Save: Prints this page.
PDF Version: You can save and print a copy of this return in PDF format.
File another return: Returns you to the first page so you can file another return for the same account.
After you file
Confirmation number
You will receive a confirmation number after you have corrected all errors and sent your return for processing. This confirmation number means that the Canada Revenue Agency received your return.
Do not mail us a paper copy of the returns or refund applications you filed online.
After we receive your return
We may contact you to verify your supporting documentation. This does not mean you are being audited. It is simply part of our process for all paper and online returns.
Email notifications
Most correspondence is only available online in My Business Account by default, except when a business has changed its delivery method to receive paper mail. Business owners registered in My Business Account can add an email address to receive notifications when their Canada Revenue Agency mail is available to view in their secure online account, and when other important changes are made to their account. To register, select “Profile” then “Manage notification preferences” and follow the steps.
Making a payment
If you have a balance owing, you can make your payment in many different ways:
- Using your financial institution’s online banking or telephone banking services
- Online by using CRA’s My Payment service
- Set up a pre-authorized debit agreement using My Business Account
- In person at your financial institution in Canada with the remittance voucher. If you need a remittance voucher, call 1-800-959-5525
Note: Financial institutions will not accept photocopied remittance voucher.
For information on how to make your payment, go to Make a payment to the Canada Revenue Agency. If you send your payment late, you might have to pay penalties and interest at the prescribed rate.
Troubleshooting B500 online returns
Why can’t you change your browser setting while you are in a secure session?
Do not modify your browser setting while in a secure B500 Web Forms session because it may cause your browser to freeze or the session to end.
The secure web pages for the B500 return do not display properly. Why?
Several factors can affect how these pages will display on your system. Try the following:
- Use the default browser settings
- Maximize your browser window
- Close the Favorites window
- Use the browser's Reload or Refresh button
- Make sure you have enough RAM for your browser's requirements
You were away from your computer for 30 minutes. Can you still complete your return?
For security reasons, our servers will end a B500 Web Forms session after 18 minutes of inactivity. You will have to reauthenticate yourself and re-enter your data because any data you entered will have been lost.
You lost the connection to the B500 Web Forms secure site. What do you do?
You will have to reauthenticate yourself and re-enter your data because any data you entered will have been lost.
You sent your return but you did not get a confirmation number. What should you do?
This means your submission was unsuccessful. You may have to reauthenticate yourself and re-enter your data because the system will have lost any data you entered. To get help using My Business Account, go to Business enquiries.