Select Luxury Items Tax Act — S-8.35 2
ipped 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 means a subject aircraft, a subject vehicle or a subject vessel. ( bien assujetti ) 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 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 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 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 ) Definition of Canada (2) In or in respect of Subdivision B of Division 2, Canada has the same meaning as in the Custo