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

Marginal note:Improvement to subject item

• 8 (1) Subject to subsection (2), for the purposes of this Act, an improvement in respect of a subject item is the provision of property or a service in any manner, including by way of sale, transfer, barter, exchange, licence, rental, lease, gift or disposition, that is a provision of

  • (a) tangible personal property that is installed in or on, or is affixed to, the subject item;

  • (b) a service that modifies the subject item and is physically performed in respect of the subject item; or

  • (c) a prescribed property or service.

• Marginal note:Excluded improvements

  (2) For the purposes of this Act, the provision of property or a service is deemed not to be an improvement in respect of a subject item if it is

  • (a) the provision of a repair, cleaning or maintenance service in respect of the subject item;

  • (b) the provision of tangible personal property to replace other tangible personal property that is a part of the subject item and that is damaged, defective or non-functioning;

  • (c) in the case of a subject vehicle,

    • (i) the provision of tangible personal property that is, or a service that is in respect of,

      • (A) a child safety seating system or a child safety restraint system, or

      • (B) a trailer or camper, or

    • (ii) the provision of tangible personal property or a service that specially equips or adapts the subject vehicle

      • (A) for its use by or in transporting an individual using a wheelchair, or

      • (B) with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability; or

  • (d) the provision of a prescribed property or service.

• Marginal note:When improvement completed

  (3) Subject to subsection (4), for the purposes of this Act, an improvement in respect of a subject item is completed at

  • (a) if the improvement is the provision of tangible personal property that is installed in or on, or is affixed to, the subject item, the time at which the installation of the tangible personal property is physically completed; and

  • (b) if the improvement is the provision of a service that is physically performed in respect of the subject item, the time at which the performance of the service is physically completed.

• Marginal note:When improvement completed — regulations

  (4) For the purposes of this Act, if prescribed conditions are met in respect of an improvement in respect of a subject item, the improvement is completed at the prescribed time.