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ARTICLE · 03 FEBRUARY 2022

The Cost Of Luxury

Blake, Cassels & Graydon LLP
Blake, Cassels & Graydon LLP
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Blake, Cassels & Graydon LLP

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On April 19, 2021, the Canadian federal government announced a proposed luxury tax on certain aircraft, cars and boats.

CanadaTransport
Blake, Cassels & Graydon LLP
Blake, Cassels & Graydon LLP
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On April 19, 2021, the Canadian federal government announced a proposed luxury tax on certain aircraft, cars and boats (the Proposed Luxury Tax). The Proposed Luxury Tax has not yet come into force but the legislation setting out its details is expected to be released in early 2022. The following is an overview of the Proposed Luxury Tax:

Specified Aircraft

The Proposed Luxury Tax would apply to aircraft (airplanes, helicopters and gliders) that meet the following conditions (Specified Aircraft):

  • manufactured after 2018;
  • total price (including charges and fees, but excluding applicable GST/HST or provincial sales tax) upon delivery or total value (as determined for the purposes of calculating GST/HST on imported goods) upon importation into Canada exceeding C$100,000; and

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