How Select Luxury Items Tax Act changed
Canada (Federal) · 5 consolidated versions on file. Pick two dates to compare.
184 sections changed
- 1.1Tax not payable – aircraft and vesselsadded+ 2+ 1Loading diff…
- 2(1)[p4]modified− 2− 524Loading diff…
- 2(1)[p5]modified+ 2+ 524Loading diff…
- 2(1)[p6]modified− 80− 81− 153− 1− 8− 19− 25Loading diff…
- 2(1)[p7]modified+ 80+ 81+ 153+ 1+ 8+ 19+ 25Loading diff…
- 2(1)[p8]modifiedLoading diff…
- 2(1)[p9]modifiedLoading diff…
- 2(1)[p10]modified− 137− 6Loading diff…
- 2(1)[p11]modified+ 137+ 6Loading diff…
- 2(1)[p12]modifiedLoading diff…
- 2(1)[p13]addedLoading diff…
- 2(1)[p13](a)addedLoading diff…
- 2(1)[p13](b)addedLoading diff…
- 2(1)[p13](c)added+ 2+ 1Loading diff…
- 2(1)[p13](d)addedLoading diff…
- 2(1)[p13](d)(i)addedLoading diff…
- 2(1)[p13](d)(ii)addedLoading diff…
- 2(1)[p13](d)(iii)addedLoading diff…
- 2(1)[p13](e)addedLoading diff…
- 2(1)[p22]addedLoading diff…
- 2(1)[p22](a)addedLoading diff…
- 2(1)[p22](b)addedLoading diff…
- 2(1)[p22](c)addedLoading diff…
- 2(1)[p26]modifiedLoading diff…
- 2(1)[p27]modified− 2Loading diff…
- 2(1)[p28]modified+ 2Loading diff…
- 2(1)[p29]modified− 14− 2Loading diff…
- 2(1)[p30]modified+ 14+ 2Loading diff…
- 2(1)[p31]modifiedLoading diff…
- 2(1)[p32]addedLoading diff…
- 2(1)[p32](a)addedLoading diff…
- 2(1)[p32](b)addedmay: 0→1Loading diff…
- 2(1)[p35]added+ 127Loading diff…
- 2(1)[p35](a)addedLoading diff…
- 2(1)[p35](b)added+ 2+ 1Loading diff…
- 2(1)[p38]modifiedLoading diff…
- 2(1)[p39]modifiedwill: 1→0Loading diff…
- 2(1)[p40]modifiedwill: 0→1Loading diff…
- 2(1)[p41]modifiedLoading diff…
- 2(1)[p42]addedLoading diff…
- 2(1)[p42](a)addedLoading diff…
- 2(1)[p42](b)addedLoading diff…
- 2(1)[p42](c)addedLoading diff…
- 2(1)[p46]addedLoading diff…
- 2(1)[p46](a)addedLoading diff…
- 2(1)[p46](b)addedLoading diff…
- 2(1)[p46](c)addedLoading diff…
- 2(1)[p50]addedLoading diff…
- 2(1)[p50](a)addedLoading diff…
- 2(1)[p50](b)addedLoading diff…
- 2(1)[p50](c)addedLoading diff…
- 2(1)[p50](d)addedLoading diff…
- 2(1)[p50](e)addedLoading diff…
- 2(1)[p50](f)addedLoading diff…
- 2(1)[p50](g)addedLoading diff…
- 2(1)[p50](h)added+ 2Loading diff…
- 2(1)[p50](i)addedmay: 0→1+ 1995Loading diff…
- 2(1)[p50](j)addedLoading diff…
- 2(1)[p61]modified− 5Loading diff…
- 2(1)[p62]modified+ 5Loading diff…
- 2(1)[p63]addedLoading diff…
- 2(1)[p63](a)addedLoading diff…
- 2(1)[p63](b)addedLoading diff…
- 2(1)[p66]addedLoading diff…
- 2(1)[p66](a)added+ 101.01+ 1+ 2018Loading diff…
- 2(1)[p66](a)(i)addedLoading diff…
- 2(1)[p66](a)(ii)added+ 40Loading diff…
- 2(1)[p66](a)(iii)added+ 39Loading diff…
- 2(1)[p66](b)addedLoading diff…
- 2(1)[p66](c)addedLoading diff…
- 2(1)[p66](d)addedLoading diff…
- 2(1)[p66](e)addedLoading diff…
- 2(1)[p66](e)(i)added+ 2022Loading diff…
- 2(1)[p66](e)(ii)addedLoading diff…
- 2(1)[p66](f)addedLoading diff…
- 2(1)[p66](g)addedLoading diff…
- 2(1)[p79]modifiedLoading diff…
- 2(1)[p80]addedLoading diff…
- 2(1)[p80](a)addedLoading diff…
- 2(1)[p80](a)(i)addedLoading diff…
- 2(1)[p80](a)(ii)added+ 10Loading diff…
- 2(1)[p80](a)(iii)added+ 2+ 1+ 3,856Loading diff…
- 2(1)[p80](a)(iv)addedLoading diff…
- 2(1)[p80](a)(v)addedLoading diff…
- 2(1)[p80](b)addedLoading diff…
- 2(1)[p80](c)addedLoading diff…
- 2(1)[p80](d)addedLoading diff…
- 2(1)[p80](e)addedLoading diff…
- 2(1)[p80](f)addedLoading diff…
- 2(1)[p80](g)addedLoading diff…
- 2(1)[p80](g)(i)addedLoading diff…
- 2(1)[p80](g)(ii)addedLoading diff…
- 2(1)[p80](g)(iii)addedLoading diff…
- 2(1)[p80](g)(iv)addedLoading diff…
- 2(1)[p80](g)(v)addedLoading diff…
- 2(1)[p80](g)(vi)added+ 110+ 125Loading diff…
- 2(1)[p80](h)addedLoading diff…
- 2(1)[p80](h)(i)added+ 2022Loading diff…
- 2(1)[p80](h)(ii)addedLoading diff…
- 2(1)[p80](i)addedLoading diff…
- 2(1)[p103]addedLoading diff…
- 2(1)[p103](a)addedLoading diff…
- 2(1)[p103](a)(i)addedLoading diff…
- 2(1)[p103](a)(ii)addedLoading diff…
- 2(1)[p103](b)addedLoading diff…
- 2(1)[p103](c)added+ 123+ 1Loading diff…
- 2(1)[p103](d)addedLoading diff…
- 2(1)[p103](d)(i)addedLoading diff…
- 2(1)[p103](d)(ii)addedLoading diff…
- 2(1)[p103](e)added+ 100Loading diff…
- 2(1)[p103](f)addedLoading diff…
- 2(1)[p103](f)(i)addedLoading diff…
- 2(1)[p103](f)(ii)addedLoading diff…
- 2(1)[p103](g)addedLoading diff…
- 2(1)[p103](h)addedLoading diff…
- 2(1)[p118]modified+ 13+ 1+ 15+ 18+ 2+ 42Loading diff…
- 2(1)[p119]addedLoading diff…
- 13(1)[p236]modifiedLoading diff…
- 13(1)[p237]addedLoading diff…
- 13(1)[p237](a)addedLoading diff…
- 13(1)[p237](a)(i)added+ 3Loading diff…
- 13(1)[p237](a)(ii)addedLoading diff…
- 13(1)[p237](b)addedLoading diff…
- 13(1)[p242]addedLoading diff…
- 21(6)(f)[p347]addedLoading diff…
- 45Restriction on rebatemodifiedLoading diff…
- 48Restriction — bankruptcymodifiedLoading diff…
- 50(6)Registration not requiredmodifiedLoading diff…
- 50(6)(a)added+ 2025Loading diff…
- 50(6)(b)addedLoading diff…
- 52.1Registrations cancelled – aircraft and vesselsaddedLoading diff…
- 53(3)Failure to complymodifiedLoading diff…
- 55(3.1)No requirement to file – aircraft and vesselsadded+ 1+ 2025Loading diff…
- 55(3.1)(a)addedLoading diff…
- 55(3.1)(b)addedLoading diff…
- 55(3.1)(c)addedLoading diff…
- 57(6)Restriction — rebate of net taxmodifiedLoading diff…
- 60(1)[p691]modified+ 2Loading diff…
- 60(1)[p692]addedLoading diff…
- 60(1)[p693]addedLoading diff…
- 60(1)[p693](a)addedLoading diff…
- 60(1)[p693](b)addedLoading diff…
- 60(1)[p693](c)added+ 2+ 426+ 3Loading diff…
- 60(1)[p693](d)addedLoading diff…
- 60(1)[p693](e)addedLoading diff…
- 60(1)[p699]addedLoading diff…
- 60(1)[p699](a)addedLoading diff…
- 60(1)[p699](b)addedLoading diff…
- 60(1)[p702]addedLoading diff…
- 62(1)[p739]addedLoading diff…
- 62(1)[p740]added+ 60+ 1Loading diff…
- 68(1)[p772]addedLoading diff…
- 68(1)[p773]addedLoading diff…
- 68(1)[p774]addedLoading diff…
- 69(1)[p788]addedLoading diff…
- 69(1)[p788](a)addedLoading diff…
- 69(1)[p788](b)addedLoading diff…
- 69(1)[p788](c)addedLoading diff…
- 69(1)[p788](d)added+ 11+ 3+ 4Loading diff…
- 69(1)[p788](e)addedLoading diff…
- 69(1)[p794]added+ 68+ 1Loading diff…
- 69(1)[p795]added+ 68+ 1Loading diff…
- 91(1)[p893]modified− 2− 3− 13− 15Loading diff…
- 91(1)[p894]addedLoading diff…
- 91(1)[p895]added+ 3+ 13+ 15+ 6Loading diff…
- 91(1)[p895](a)addedLoading diff…
- 91(1)[p895](b)addedLoading diff…
- 91(1)[p898]added+ 2Loading diff…
- 91(1)[p899]added+ 2+ 1Loading diff…
- 91(1)[p900]addedLoading diff…
- 91(1)[p901]added+ 2+ 3+ 13+ 15Loading diff…
- 94Restriction on payment by MinistermodifiedLoading diff…
- 137(1)[p1220]added+ 141Loading diff…
- 137(1)[p1221]addedLoading diff…
- 137(1)[p1222]addedLoading diff…
- 148(1)[p1336]added+ 2Loading diff…
- 148(1)[p1336](a)addedLoading diff…
- 148(1)[p1336](b)addedLoading diff…
- 148(1)[p1339]added+ 2Loading diff…
- 148(1)[p1340]added+ 2Loading diff…
- [p1466]addedLoading diff…
- [p1468]addedLoading diff…
- 174addedLoading diff…
- (2)modified+ 55+ 3.1− 96Loading diff…