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

Short Title

Marginal note:Short title

1 This Act may be cited as the Select Luxury Items Tax Act.

PART 1Select Luxury Items Tax

DIVISION 1Interpretation and Application

SUBDIVISION AInterpretation

Marginal note:Definitions

• 2 (1) The following definitions apply in this Act.

  assessment

  assessment means an assessment under this Act and includes a reassessment. (cotisation)

  bank

  bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque)

  calendar quarter

  calendar quarter means a period of three months beginning on the first day of January, April, July or October. (trimestre civil)

  Commissioner

  Commissioner means, except in sections 80 and 81 and subsections 153(1) to (8) and (19), the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)

  common-law partner

  common-law partner of an individual at a particular time means a person who is the common-law partner of the individual at the particular time for the purposes of the Income Tax Act. (conjoint de fait)

  confirmed delivery service

  confirmed delivery service means certified or registered mail or any other service that provides a record that a notice or document has been sent or delivered. (service de messagerie)

  consideration

  consideration includes any amount that is payable by operation of law. (contrepartie)

  credit union

  credit union has the same meaning as in subsection 137(6) of the Income Tax Act. (caisse de crédit)

  export

  export means export from Canada. (exportation)

  government entity

  government entity means

  • (a) a department or agency of the government of Canada or of a province;

  • (b) a municipality;

  • (c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act;

  • (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is

    • (i) Her Majesty in right of Canada or a province,

    • (ii) a municipality, or

    • (iii) a corporation described in this paragraph; or

  • (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale)

  guest

  guest of a particular person on a subject item means an individual that uses or enjoys the subject item and that

  • (a) does not deal at arm’s length with the particular person;

  • (b) is an employee of the particular person or of a person that does not deal at arm’s length with the particular person; or

  • (c) uses or enjoys the subject item, at the invitation of the particular person or a person referred to in paragraph (a) or (b), for no consideration or for nominal consideration. (invité)

  identification number

  identification number of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. (numéro d’identification)

  import

  import means import into Canada. (importation)

  Indigenous governing body

  Indigenous governing body has the same meaning as in section 2 of the Department of Indigenous Services Act. (corps dirigeant autochtone)

  judge

  judge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)

  military authority

  military authority means the Canadian Forces, within the meaning of section 14 of the National Defence Act, the Department of National Defence or a visiting force, as defined in section 2 of the Visiting Forces Act. (autorité militaire)

  Minister

  Minister means the Minister of National Revenue. (ministre)

  municipality

  municipality means

  • (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated; or

  • (b) any other local authority that the Minister may determine to be a municipality for the purposes of this Act. (municipalité)

  officer

  officer means, except in sections 75, 127 and 149,

  • (a) a person who is appointed or employed in the administration or enforcement of this Act; and

  • (b) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé)

  passenger seat

  passenger seat means a seat on an aircraft other than a pilot seat. (siège passager)

  person

  person means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)

  personal representative

  personal representative, of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. (représentant personnel)

  pilot seat

  pilot seat includes a flight engineer seat or a flight deck observer seat. (siège destiné au pilote)

  police authority

  police authority means

  • (a) the Royal Canadian Mounted Police, the Ontario Provincial Police, the Sûreté du Québec, the Canadian Coast Guard or a municipal or regional police force established in accordance with provincial legislation;

  • (b) a government entity that is responsible for the preservation and maintenance of the public peace; or

  • (c) a prescribed person. (corps policier)

  prescribed

  prescribed means

  • (a) in the case of a form or the manner of filing a form, authorized by the Minister;

  • (b) in the case of the information to be given on or with a form, specified by the Minister; and

  • (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

  qualifying aircraft user

  qualifying aircraft user means a person (other than a prescribed person) that is

  • (a) Her Majesty in right of Canada or a province;

  • (b) a person that is an agent of Her Majesty in right of Canada or a province;

  • (c) a municipality;

  • (d) an Indigenous governing body;

  • (e) a police authority;

  • (f) a government entity that has as its primary responsibility the conduct of emergency medical response activities or emergency fire response activities;

  • (g) a government entity that has as its primary responsibility the operation, management and maintenance of a hospital;

  • (h) a person that has as its primary responsibility the operation, management and maintenance of a listed airport, as defined in section 2 of the Air Travellers Security Charge Act;

  • (i) NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the Canada Corporations Act; or

  • (j) a prescribed person. (utilisateur admissible d’aéronef)

  record

  record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person, a computer system or other device. (registre)

  registered vendor

  registered vendor, in respect of a type of subject item, means a person that is registered under Division 5 as a vendor in respect of that type of subject item. (vendeur inscrit)

  select subject vessel

  select subject vessel means

  • (a) a subject vessel (other than a prescribed subject vessel) that is equipped with a bed, bunk, berth or similar sleeping amenity; or

  • (b) a prescribed subject vessel. (navire assujetti désigné)

  subject aircraft

  subject aircraft means an aircraft that is

  • (a) an aeroplane, glider or helicopter, as those terms are defined in subsection 101.01(1) of the Canadian Aviation Regulations, that has a date of manufacture after 2018 if the aircraft

    • (i) is equipped only with one or more pilot seats and cannot have any other seating configuration,

    • (ii) is equipped only with one or more pilot seats, or is not equipped with any seats, and cannot have a seating configuration, excluding pilot seats, of 40 or greater, or

    • (iii) is equipped with one or more pilot seats and one or more passenger seats and has a seating configuration, excluding pilot seats, of 39 or fewer, or

  • (b) a prescribed aircraft,

  but does not include

  • (c) an aircraft that is designed and equipped for military activities,

  • (d) an aircraft that is equipped for the carriage of goods only,

  • (e) an aircraft

    • (i) that is registered with a government before September 2022 otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and

    • (ii) in respect of which a user of the aircraft has possession before September 2022,

  • (f) a subject vehicle, or

  • (g) a prescribed aircraft. (aéronef assujetti)

  subject item

  subject item means a subject aircraft, a subject vehicle or a subject vessel. (bien assujetti)

  subject vehicle

  subject vehicle means

  • (a) a motor vehicle that

    • (i) is designed or adapted primarily to carry individuals on highways and streets,

    • (ii) has a seating capacity of not more than 10 individuals,

    • (iii) has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations, that is less than or equal to 3,856 kg,

    • (iv) has a date of manufacture after 2018, and

    • (v) is designed to travel with four or more wheels in contact with the ground, or

  • (b) a prescribed motor vehicle,

  but does not include

  • (c) an ambulance,

  • (d) a hearse,

  • (e) a motor vehicle that is clearly marked for policing activities,

  • (f) a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities,

  • (g) a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements:

    • (i) cooking facilities,

    • (ii) a refrigerator or ice box,

    • (iii) a self-contained toilet,

    • (iv) a heating or air-conditioning system that can function independently of the vehicle engine,

    • (v) a potable water supply system that includes a faucet and sink, and

    • (vi) a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine,

  • (h) a motor vehicle

    • (i) that is registered before September 2022 with a government, and

    • (ii) in respect of which possession was transferred to a user of the motor vehicle before September 2022, or

  • (i) a prescribed motor vehicle. (véhicule assujetti)

  subject vessel

  subject vessel means

  • (a) a vessel that

    • (i) is designed or adapted for leisure, recreation or sport activities, and

    • (ii) has a date of manufacture after 2018, or

  • (b) a prescribed vessel,

  but does not include

  • (c) a floating home, as defined in subsection 123(1) of the Excise Tax Act,

  • (d) a vessel that is designed and equipped solely for

    • (i) commercially catching, harvesting or transporting fish or other living marine resources, or

    • (ii) ferrying passengers or vehicles on a fixed schedule between two or more points,

  • (e) a vessel that has sleeping facilities for more than 100 individuals who are not crew members,

  • (f) a vessel

    • (i) that is registered with a government before September 2022, otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and

    • (ii) in respect of which a user of the vessel has possession before September 2022,

  • (g) a subject vehicle or a subject aircraft, or

  • (h) a prescribed vessel. (navire assujetti)

  tax

  tax means, except in subsection 13(1), sections 15 and 16, subparagraph 18(2)(a)(iv) and paragraph 42(1)(b), tax payable under this Act. (taxe)

  vessel

  vessel means a boat, ship or craft that is designed, or is capable of being used, solely or partly for navigation in, on, through or immediately above water, without regard to the method or lack of propulsion. (navire)

• Marginal note:Definition of Canada

  (2) In or in respect of Subdivision B of Division 2, Canada has the same meaning as in the Customs Act.