Luxury tax forms
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.
- B500 Luxury Tax and Information Return for Registrants
- B501 Luxury Tax and Information Return for Non-Registrants
- B502 Luxury Tax - Information Return for Non-Registrants
- B503 Luxury Tax Rebate Application for Foreign Representatives
- L100-1 Luxury Tax Exemption Certificate for Subject Vehicles
- L100-2 Luxury Tax Exemption Certificate for Subject Vessels
- L100-3 Luxury Tax Exemption Certificate for Subject Aircraft
- L500 Luxury Tax Registration Application
- L500-1 Non-Resident – Records Kept Outside Canada
- L500-2 Application or Revocation of the Authorization to File Separate Luxury Tax Returns for Branches and Divisions
- L501 Tax Certificate Application
- L502 Special Import Certificate Application