GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Select Luxury Items Tax Act — S-8.35 20
Tax — importation into Canada 20 (1) Subject to this Act, a person that is liable under the Customs Act to pay duty on an imported subject item, or that would be so liable if the subject item were subject to duty, must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34 if the taxable amount of the subject item exceeds the price threshold in respect of the subject item. Taxable amount (2) Subject to subsection (3), the taxable amount of a subject item that is imported is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula A + B + C where A is the value of the subject item, as it would be determined under the Customs Act for the purposes of calculating duties imposed on the subject item at a percentage rate, whether the subject item is in fact subject to duty; B is the amount of all duties and taxes, if any, payable on the subject item under the Customs Tariff , the Excise Tax Act (other than Part IX of that Act), the Special Import Measures Act or any other law relating to customs; and C is a prescribed amount. Taxable amount — regulations (3) 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. Application of Customs Act (4) Subject to this Act, tax under this section in respect of a subject item is to be paid and collected under the Customs Act , and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject item under the Customs Tariff and, for those purposes, the Customs Act applies with any modifications that the circumstances require.
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ssession or use of the subject item is provided for a period of less than 180 days, (ii) immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and (iii) the subject item is exported within 30 days after the importation; or (f) the subject item would be classified under tariff item No. 9802.00.00 of the schedule to the Customs Tariff to the extent that the subject item would not be subject to duty under that Act if the definition conveyance in section 2 of the Temporary Importation of Conveyances by Residents of Canada Regulations were read as follows: conveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods;
Select Luxury Items Tax Act — S-8.35
conveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods;
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Tax — registration of registered vendor’s vehicle 23 (1) Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle at a particular time, if the subject vehicle is registered at the particular time with the Government of Canada or a province, if the subject vehicle has never otherwise been registered with the Government of Canada or a province and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section 34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a registration of a subject vehicle owned by a registered vendor is not payable if the registration of the subject vehicle is done only because (a) the subject vehicle is sold by the registered vendor to a purchaser; or (b) the right to use the subject vehicle is provided by the registered vendor to a person under a lease, licence or similar arrangement. Taxable amount (4) Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula A + B where A is the greater of (a) the retail value of the subject vehicle at the time at which the subject vehicle is registered with the Government of Canada or a province, and (b) the retail value of the subject vehicle at the time at which the registered vendor first uses the subject vehicle; and B is a prescribed amount. Taxable amount — regulations (5) 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 vehicle in prescribed circumstances is to be determined in prescribed manner.
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Tax — lease of aircraft or vessel 25 (1) Subject to this Act, if a particular person is an owner of a subject item that is a subject aircraft or subject vessel, if the particular person provides the right to use the subject item to another person under a lease, licence or similar arrangement and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the particular person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34 . When tax payable (2) The tax under subsection (1) becomes payable at the time at which the other person first has the right to use the subject item under the lease, licence or similar arrangement. Tax not payable (3) The tax under subsection (1) in respect of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if, at the time at which the other person first has the right to use the subject item under a lease, licence or similar arrangement (a) in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the particular person; (b) in the case of a subject aircraft, (i) the subject item is a qualifying subject aircraft of the particular person, (ii) each person that is an owner of the subject item is a qualifying aircraft user, or (iii) the other person is a qualifying aircraft user; or (c) a tax certificate in respect of the subject item is in effect in accordance with section 37 . Taxable amount (4) Subject to subsection (5), the taxable amount of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula A + B where A is the greater of (a) the retail value of the subject item at the time at which possession of the subject item is first transferred to the other person under the lease, licence or similar arrangement, and (b) the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease, license or similar arrangement; and B is a prescribed amount. Taxable amount — regulations (5) 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.
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Tax — use of aircraft or vessel 26 (1) Subject to this Act, if a person is an owner at a particular time of a subject item that is a subject aircraft or subject vessel, if the subject item is used in Canada at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a subject item that is used in Canada by a person at a particular time is not payable if (a) in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the person at the particular time; (b) the person is a registered vendor in respect of that type of subject item and the use of the subject item by the person is reasonably necessary or incidental to the manufacture, offering for sale or transportation of the subject item; (c) in the case of a subject aircraft, at the particular time (i) the subject item is a qualifying subject aircraft, or (ii) each person that is an owner of the subject aircraft is a qualifying aircraft user; (d) a tax certificate in respect of the subject item is in effect at the particular time in accordance with section 37 ; (e) the person imported the subject item before the particular time and tax under section 20 in respect of the importation was not payable by the person because of the application of subsection 21 (6); or (f) tax in respect of the subject item became payable under section 27 or 28 by the person at or before the particular time. Taxable amount (4) Subject to subsection (5), the taxable amount of a subject item that is used in Canada at a particular time is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula A + B where A is the retail value of the subject item at the particular time; and B is a prescribed amount. Taxable amount — regulations (5) 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.
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Tax — ceasing to be registered vendor 27 (1) Subject to this Act, if a person ceases to be a registered vendor in respect of a type of subject item at a particular time, if the person is an owner of a subject item of that type at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a subject item that is owned by a person at the particular time at which the person ceases to be a registered vendor in respect of that type of subject item is not payable if (a) in the case of a subject vehicle, the subject item was registered with the Government of Canada or a province before the particular time; (b) in the case of a subject aircraft, (i) if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user at the particular time, and (ii) in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user at the particular time; (c) in the case of a subject aircraft or subject vessel (other than a select subject vessel), the subject item is a qualifying subject aircraft or qualifying subject vessel of the person at the particular time; or (d) in the case of a subject aircraft or subject vessel, a tax certificate in respect of the subject item is in effect at the particular time in accordance with section 37 . Taxable amount (4) Subject to subsection (5), the taxable amount of a subject item owned by a person is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula A + B where A is the retail value of the subject item at the time at which the person ceases to be a registered vendor in respect of that type of subject item; and B is a prescribed amount. Taxable amount — regulations (5) 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.
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Tax — ceasing to be qualifying aircraft user 28 (1) Subject to this Act, if a person ceases to be a qualifying aircraft user at a particular time, if the person is an owner of a subject aircraft at the particular time and if the taxable amount of the subject aircraft exceeds the price threshold in respect of the subject aircraft, the person must pay to Her Majesty in right of Canada tax in respect of the subject aircraft in the amount determined under section 34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a subject aircraft that is owned by a person at the particular time at which the person ceases to be a qualifying aircraft user is not payable if (a) the subject aircraft is a qualifying subject aircraft of the person at the particular time; or (b) a tax certificate in respect of the subject aircraft is in effect at the particular time in accordance with section 37 . Taxable amount (4) Subject to subsection (5), the taxable amount of a subject aircraft owned by a person is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula A + B where A is the retail value of the subject aircraft at the time at which the person ceases to be a qualifying aircraft user; and B is a prescribed amount. Taxable amount — regulations (5) 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.
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Rules — improvement after sale 29 (1) Subject to section 31 , for the purposes of this section and for the purposes of determining under section 35 the amount of tax payable under this section, if a vendor sells a subject item to a particular purchaser, the following rules apply: (a) the improvement period in respect of the subject item is the period that begins on the day that an agreement for the sale is entered into and ends on (i) if the subject item is subsequently sold to a person that deals at arm’s length with the particular purchaser and if the sale to the person is completed on a particular day that is before the day that is one year after the day on which the sale to the particular purchaser is completed, the particular day, and (ii) in any other case, the day that is one year after the day on which the sale to the particular purchaser is completed; (b) the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under section 18 in respect of the sale to the particular purchaser; and (c) the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item. Tax — improvement after sale (2) Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section 35 if (a) a vendor sells the subject item to the person and tax in respect of the subject item becomes payable under section 18 ; and (b) the net improvement amount of the subject item is greater than or equal to $5,000. When tax payable (3) The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends.
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Rules — improvement in other circumstances 30 (1) Subject to section 31 , for the purposes of this section and for the purposes of determining under section 35 the amount of tax payable under this section, if tax in respect of a subject item becomes payable by a person on a particular day under any of sections 20 and 23 to 28 , the following rules apply: (a) the improvement period in respect of the subject item is the period that begins on the particular day and ends on (i) if the subject item is subsequently sold to another person that deals at arm’s length with the person and the sale is completed before the day that is one year after the particular day, the day on which the sale is completed, and (ii) in any other case, the day that is one year after the particular day; (b) the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under whichever of those sections is applicable; and (c) the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item. Tax — improvement in other circumstances (2) Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section 35 if (a) tax in respect of the subject item becomes payable on a particular day by the person under any of sections 20 and 23 to 28 ; and (b) the net improvement amount of the subject item is greater than or equal to $5,000. When tax payable (3) The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends.
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Improvement period — regulations 31 (1) For the purposes of this Subdivision, if prescribed circumstances exist, the improvement period in respect of a subject item is a prescribed period. Unimproved taxable amount — regulations (2) For the purposes of this Subdivision and for the purposes of determining under section 35 the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the unimproved taxable amount of the subject item is to be determined in prescribed manner. Net improvement amount — regulations (3) For the purposes of this Subdivision and for the purposes of determining under section 35 the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the net improvement amount of the subject item is to be determined in prescribed manner.
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Non-arm’s length — joint and several, or solidary, liability 32 If tax in respect of a subject item is payable by a particular person under section 29 or 30 and if ownership of the subject item is transferred at any time during the improvement period in respect of the subject item to another person that is not dealing at arm’s length with the particular person, the other person is jointly and severally, or solidarily, liable with the particular person for the payment of the tax.
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Tax not payable — regulations 33 Tax under this Act in respect of a subject item is not payable if prescribed circumstances exist.
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Amount of tax — general 34 The amount of tax payable under this Division (other than Subdivision D) in respect of a subject item is equal to the lesser of (a) the amount determined by the formula A × B where A is the taxable amount of the subject item, and B is 10%, and (b) the amount determined by the formula (C − D) × E where C is the taxable amount of the subject item, D is the price threshold in respect of the subject item, and E is 20%.
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Amount of tax — improvement 35 The amount of tax payable under Subdivision D in respect of a subject item is equal to the amount determined by the formula (A − B) + C where A is the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section 34 and the taxable amount of the subject item were equal to the total of the unimproved taxable amount of the subject item and the net improvement amount of the subject item; B is the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section 34 and the taxable amount of the subject item were equal to the unimproved taxable amount of the subject item; and C is a prescribed amount.
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Exemption certificate 36 (1) For the purposes of this Act, an exemption certificate applies in respect of the sale of a subject item by a vendor to a purchaser only if (a) the certificate is made in prescribed form containing prescribed information; (b) the certificate includes (i) the identification number of the subject item, (ii) one of the following declarations by the purchaser: (A) a declaration that the purchaser is a registered vendor in respect of that type of subject item at the time at which the sale is completed, (B) in the case of a subject aircraft, a declaration that the purchaser is a qualifying aircraft user at the time at which the sale is completed, (C) in the case of a subject aircraft, a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject aircraft of the purchaser, or (D) in the case of a subject vessel (other than a select subject vessel), a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject vessel of the purchaser, (iii) if the certificate includes the declaration in clause (ii)(A), the registration number assigned to the purchaser under subsection 51 (2), and (iv) an acknowledgement by the purchaser that the purchaser is assuming liability to pay any amount of tax in respect of the subject item that is or may become payable by the purchaser under this Act; (c) the purchaser provides, in a manner satisfactory to the Minister, the certificate in respect of the sale to the vendor; and (d) the vendor retains the certificate. Exemption certificate — multiple purchasers (2) For the purposes of this Act, if a subject item is sold by a vendor to more than one purchaser, an exemption certificate applies in respect of the sale of the subject item only if (a) in the absence of this subsection, an exemption certificate would apply in respect of each purchaser in accordance with subsection (1); and (b) the declaration that is made by each purchaser under subparagraph (1)(b)(ii) is made under the same clause of that subparagraph. Exemption certificate — regulations (3) Despite subsections (1) and (2), for the purposes of this Act, if prescribed circumstances exist, an exemption certificate applies in respect of a sale of a subject item.