Luxury tax technical information
Notice to the reader
On November 4, 2025, the Government of Canada announced, through Budget 2025, that the luxury tax would no longer be payable on subject aircraft and subject vessels starting on November 5, 2025.
For more information, refer to Notice LTN5, Luxury tax not payable on subject aircraft and subject vessels.
The following are technical publications and other helpful information related to the luxury tax under the Select Luxury Items Tax Act.
For all enquiries on the application of the luxury tax, contact your regional excise office. The offices are listed at Contact information – Excise and Specialty Tax Directorate.
For information on how to request a ruling or interpretation related to the application of the luxury tax, go to Requesting an excise and specialty tax ruling or interpretation.
For information on applying for registration for the luxury tax, go to Luxury tax registration.
Services and information
Luxury tax notices
Announcements about changes to the Select Luxury Items Tax Act and the CRA policy, as well as to the application and the administration of the luxury tax.
Luxury tax forms
Forms required under the Select Luxury Items Tax Act.