GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Select Luxury Items Tax Act — S-8.35 (a)
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 )
Select Luxury Items Tax Act — S-8.35
subject item means a subject aircraft, a subject vehicle or a subject vessel. ( bien assujetti )
Select Luxury Items Tax Act — S-8.35 (a)
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 )
Select Luxury Items Tax Act — S-8.35 (a)
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 )
Select Luxury Items Tax Act — S-8.35
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 )
Select Luxury Items Tax Act — S-8.35
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 )
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Meaning of administration or enforcement of this Act 3 For greater certainty, a reference in this Act to the administration or enforcement of this Act includes the collection of any amount payable under this Act.
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Person resident in Canada 4 For the purposes of Division 2 of Part 2 and paragraph 21 (6)(e), a person is deemed to be resident in Canada at any time (a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere; (b) in the case of a partnership, a joint venture, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member or participant, or a majority of the members or participants, having management and control thereof is or are resident in Canada at that time; (c) in the case of a labour union, if the labour union is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and (d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.
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Arm’s length 5 (1) For the purposes of this Act (a) related persons are deemed not to deal with each other at arm’s length; (b) associated persons are deemed not to deal with each other at arm’s length; and (c) it is a question of fact whether persons not related to, or not associated with, each other are, at any particular time, dealing with each other at arm’s length. Related persons (2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act , except that (a) a reference in those subsections to “corporation” is to be read as a reference to “corporation or partnership”; and (b) a reference in those subsections to “shares of the capital stock of a corporation” or “shareholders” is, in respect of a partnership, to be read as a reference to “rights in a partnership” or “partners”, respectively. Related persons — partnership (3) For the purposes of this Act, a member of a partnership is deemed to be related to the partnership. Associated persons (4) A particular corporation is associated with another corporation for the purposes of this Act if, by reason of subsections 256(1) to (6) of the Income Tax Act , the particular corporation is associated with the other corporation for the purposes of that Act. Corporations controlled by same person or group (5) A person other than a corporation is associated with a particular corporation for the purposes of this Act if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. Partnership or trust (6) For the purposes of this Act, a person is associated with (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust. Association with third person (7) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person. Associated persons — partnership (8) For the purposes of this Act, a member of a partnership is deemed to be associated with the partnership.
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Negative amounts 6 Except as specifically otherwise provided, if an amount or a number is required under this Act to be determined or calculated by or in accordance with an algebraic formula and the amount or number when so determined or calculated would, in the absence of this section, be a negative amount or number, it is deemed to be zero.
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Sale — subject item 7 (1) For the purposes of this Act, a vendor sells a subject item to a purchaser if (a) the vendor transfers ownership of the subject item to the purchaser by way of sale under an agreement; and (b) the subject item is delivered or made available in Canada in relation to the agreement. Partial ownership (2) For the purposes of this Act, a particular person transfers ownership of a subject item to another person even if, at the time ownership is transferred to the other person, the particular person retains partial ownership or transfers partial ownership to any third person. Security interest — not a sale (3) For the purposes of this Act and despite subsection (1), if, under an agreement entered into in respect of a debt or obligation, a person transfers a subject item or an interest in a subject item for the purpose of securing payment of the debt or performance of the obligation, the transfer is deemed not to be a sale of the subject item and the transferee is deemed not to be an owner of the subject item only because of the transfer, and if, on payment of the debt or performance of the obligation or the forgiveness of the debt or obligation, the subject item or interest is retransferred, the retransfer of the subject item or interest is deemed not to be a sale of a subject item. When sale completed (4) Subject to subsection (5), for the purposes of this Act, the sale of a subject item to a purchaser is completed at the earlier of (a) the time at which possession of the subject item is transferred to the purchaser or to another person, and (b) the time at which ownership of the subject item is transferred to the purchaser. When sale completed — regulations (5) For the purposes of this Act, if prescribed conditions are met in respect of the sale of a subject item to a purchaser, the sale is completed at the prescribed time. Deemed sale (6) For the purposes of this Act, except if prescribed circumstances exist, if ownership of a subject item is transferred in any manner otherwise than by way of sale from a particular person to another person and if the subject item is delivered or made available in Canada, the following rules apply: (a) the particular person is deemed to sell the subject item to the other person; (b) the particular person is deemed to be the vendor in respect of the sale and the other person is deemed to be the purchaser in respect of the sale; (c) the sale is deemed to be completed at the earlier of the time at which the possession of the subject item is transferred and the time at which ownership of the subject item is transferred; and (d) the value of the consideration paid for the sale of the subject item is deemed to be equal to the total of (i) the retail value of the subject item at the time at which the sale is completed as determined under paragraph (c), and (ii) a prescribed amount.
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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. 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. 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. 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.
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Price threshold 9 For the purposes of this Act, the price threshold in respect of a subject item is (a) in the case of a subject vehicle, $100,000; (b) in the case of a subject aircraft, $100,000; and (c) in the case of a subject vessel, $250,000.
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onably be expected that the subject aircraft will be used for a flight (a) that is a qualifying flight, (b) that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and (c) throughout which the person is an owner of the subject aircraft; C is a prescribed amount; D is (a) if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and (b) in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of (i) the day on which the person acquired ownership of the subject aircraft, and (ii) the day that is one year before the particular day; E is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight (a) that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and (b) throughout which the person is an owner of the subject aircraft; and F is a prescribed amount. Qualifying subject aircraft — regulations (5) For the purposes of this Act, a subject aircraft is a qualifying subject aircraft of a person at any time if prescribed conditions are met.
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ip of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel to another person, and (b) in any other case, the day that is one year after the particular day; and F is a prescribed amount. Qualifying subject vessel — regulations (5) For the purposes of this Act, a subject vessel is a qualifying subject vessel of a person at any time if prescribed conditions are met.
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Registration of vehicle 12 (1) For the purposes of this Act, a subject vehicle is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vehicle to travel on public roads within the jurisdiction of that government. Registration of aircraft (2) For the purposes of this Act, a subject aircraft is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject aircraft to fly within the jurisdiction of that government. Registration of vessel (3) For the purposes of this Act, a subject vessel is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vessel to navigate within the jurisdiction of that government.
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Definitions 13 (1) The following definitions apply in this Subdivision. money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value. ( argent ) provincial levy means (a) a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service, other than (i) a tax, duty or fee that is included in the Taxes, Duties and Fees (GST/HST) Regulations or that would be so included if paragraph 3(b) of those Regulations were read without reference to subparagraph (iv) of that paragraph, or (ii) a prescribed tax, duty, fee or amount; or (b) a prescribed tax, duty or fee. ( prélèvement provincial ) supply means a provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. ( fourniture ) When supply is made (2) For the purposes of this Subdivision, a supply is made at the time at which (a) if the supply is a sale of a subject item, the sale is completed; (b) if the supply is an improvement in respect of a subject item, the improvement is completed; (c) if the supply is made in connection with a sale of a subject item and is not an improvement in respect of the subject item, the sale is completed; (d) if the supply is made in connection with an improvement in respect of a subject item and is not an improvement in respect of the subject item, the improvement is completed; and (e) in any other case, the supply is made for the purposes of Part IX of the Excise Tax Act . When supply is made — regulations (3) Despite subsection (2), for the purposes of this Subdivision, if prescribed conditions are met in respect of a supply, the supply is made at the prescribed time.
Select Luxury Items Tax Act — S-8.35
money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value. ( argent )
Select Luxury Items Tax Act — S-8.35 (a)
provincial levy means (a) a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service, other than (i) a tax, duty or fee that is included in the Taxes, Duties and Fees (GST/HST) Regulations or that would be so included if paragraph 3(b) of those Regulations were read without reference to subparagraph (iv) of that paragraph, or (ii) a prescribed tax, duty, fee or amount; or (b) a prescribed tax, duty or fee. ( prélèvement provincial )
Select Luxury Items Tax Act — S-8.35
supply means a provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. ( fourniture )
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Levies included in consideration 15 For the purposes of this Act, the consideration for a supply of property or a service includes (a) any tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of the supply, production or importation of the property or service, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the property or service; (b) any provincial levy that is payable or collectible in respect of the supply or production of the property or service; and (c) any other amount that is collectible in respect of the supply or production of the property or service under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy.
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Retail value of subject item 16 For the purposes of this Act, the retail value of a subject item at any time is the amount determined by the formula A + B + C + D where A is the fair market value of the subject item at that time; B is the total of all amounts, each of which is a fee or charge in respect of the transportation or freight of the subject item but only to the extent that the amount is not included in the determination of A; C is the total of all amounts, each of which is an amount described in any of the following paragraphs but only to the extent that each amount is not included in the determination of A: (a) a tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of a supply of the subject item or in respect of the production or importation of the subject item, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the subject item, (b) a provincial levy that is payable or collectible in respect of a supply of the subject item or in respect of the production of the subject item, and (c) another amount that is collectible in respect of a supply of the subject item or in respect of the production of the subject item under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy; and D is a prescribed amount.
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Her Majesty 17 This Act is binding on Her Majesty in right of Canada or a province.
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the subject item under the lease agreement; and B is a prescribed amount. Taxable amount — regulations (7) For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner.