Select Luxury Items Tax Act — S-8.35 21
Tax not payable — registered vendor 21 (1) The tax under section 20 in respect of a subject item that is imported is not payable if the subject item is imported by a registered vendor in respect of that type of subject item. Tax not payable — previously registered vehicles (2) The tax under section 20 in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless (a) the registration was done in connection with the importation; and (b) the subject vehicle has never otherwise been registered with the Government of Canada or a province. Tax not payable — certain vehicles (3) The tax under section 20 in respect of a subject vehicle that is imported is not payable if (a) the subject vehicle is equipped for policing activities and imported by a police authority or a military authority; or (b) the subject vehicle is equipped for military activities and imported by a military authority. Tax not payable — tax certificate (4) The tax under section 20 in respect of a subject aircraft or subject vessel is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section 37 at the time at which the tax would become payable in the absence of this subsection. Tax not payable — special import certificate (5) The tax under section 20 in respect of a subject aircraft or subject vessel (other than a select subject vessel) that is imported is not payable if, at the time at which the tax would become payable in the absence of this subsection, a special import certificate in respect of the importation is in effect in accordance with section 38 . Tax not payable — special cases (6) The tax under section 20 in respect of a subject item that is imported is not payable if (a) the subject item is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the Customs Tariff , to the extent that the subject item is not subject to duty under that Act; (b) the subject item is imported for the sole purpose of maintenance, overhaul or repair of the subject item in Canada and (i) neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and (ii) the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer; (c) it is the case that (i) the subject item is a foreign-based conveyance, (ii) the importation of the subject item was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the Customs Tariff in paragraph (a) but the subject item is diverted solely for maintenance, overhaul or repair in Canada, (iii) neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and (iv) the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer; (d) the subject item is a subject vessel imported in circumstances where customs duties have been removed under subsection 7(1) of the Vessel Duties Reduction or Removal Regulations ; (e) the subject item is a subject vehicle that is imported temporarily by an individual resident in Canada and (i) the subject item was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession 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 4