Select Luxury Items Tax Act (S.C. 2022, c. 10, s. 135)

DIVISION 3Regulations

Marginal note:Regulations

• 154 (1) The Governor in Council may make regulations

  • (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation;

  • (b) requiring any person to provide any information, including the person’s name, address and registration number, to any class of persons required to make a return containing that information;

  • (c) requiring any person to provide the Minister with the person’s Social Insurance Number;

  • (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act;

  • (e) distinguishing among any class of persons, property or activities; and

  • (f) generally to carry out the purposes and provisions of this Act.

• Marginal note:Amendments to schedule

  (2) The Governor in Council may, by regulation, amend the schedule including by adding, deleting, varying or replacing any item in the schedule or by replacing the schedule.

• Marginal note:Effect

  (3) A regulation made under this Act is to have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and

  • (a) has a non-tightening effect only;

  • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

  • (c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette; or

  • (d) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date that the announcement was made.

Marginal note:Positive or negative amount — regulations

155 For greater certainty,

• (a) in prescribing an amount under subsection 154(1), the Governor in Council may prescribe a positive or negative amount; and

• (b) in prescribing a manner of determining an amount under subsection 154(1), the Governor in Council may prescribe a manner that could result in a positive or negative amount.

Marginal note:Incorporation by reference — limitation removed

156 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act.

Marginal note:Certificates and registrations not statutory instruments

157 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.