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

RELATED PROVISIONS

• — 2022, c. 10, s. 135(2.1)

  • •  (2.1) Despite subsection (2), the provisions of the Select Luxury Items Tax Act, as enacted by subsection (1), that set out the tax on subject aircraft come into force on a day or days to be fixed by order of the Governor in Council, which day or days may not be fixed before September 1, 2022.

• — 2022, c. 10, s. 135(4)

  • •  (4) In applying subsection (2), the following rules apply:

      • (a) if a vendor sells a subject item to a purchaser, within the meaning of section 7 of the Select Luxury Items Tax Act, as enacted by subsection (1), and an agreement between the purchaser and the vendor for the sale of the subject item is entered into before September 2022, sections 18 and 29 of that Act, as enacted by subsection (1), apply in respect of the sale if the sale is completed, within the meaning of that section 7, on or after September 1, 2022 unless the purchaser entered into the agreement in writing before 2022 in the course of the vendor’s business of offering for sale that type of subject item;

      • (b) section 20 of that Act, as enacted by subsection (1), applies in respect of a subject item if the subject item is imported on or after September 1, 2022 unless the importer entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item;

      • (c) section 23 of that Act, as enacted by subsection (1), applies to a subject vehicle that is registered with the Government of Canada or a province, within the meaning of subsection 12(1) of that Act, as enacted by subsection (1), on or after September 1, 2022;

      • (d) sections 24 and 25 of that Act, as enacted by subsection (1), apply to a subject item in respect of which the right to use the subject item is provided by an owner of the subject item to another person if the other person first has the right to use the subject item on or after September 1, 2022;

      • (e) section 26 of that Act, as enacted by subsection (1), applies to a subject item that is used in Canada at a particular time on or after September 1, 2022 unless a person entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item and the person is an owner of the subject item at the particular time;

      • (f) section 27 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a registered vendor in respect of that type of subject item on or after September 1, 2022;

      • (g) section 28 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a qualifying aircraft user on or after September 1, 2022; and

      • (h) section 30 of that Act, as enacted by subsection (1), applies to a subject item if tax under any of sections 20 and 23 to 28 of that Act, as enacted by subsection (1), became payable in respect of the subject item on or after September 1, 2022.