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Exemption on sales of previously registered subject vehicles​

In most cases, the luxury tax will not apply to sales of subject vehicles priced above the price threshold that have been previously registered with the Government of Canada or a province, as set out in subsection 19(2). However, the luxury tax will apply if the subject vehicle was registered only because of the sale and has never otherwise been registered with the Government of Canada or a province.
A subject vehicle is considered 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.
The luxury tax will also apply to sales of subject vehicles priced above the price threshold if a vendor is Her Majesty in right of Canada or a province, an agent of Her Majesty in right of Canada or a province, or an Indigenous governing body and the vendor imported the subject vehicle without the luxury tax applying. When the vendor later sells the subject vehicle to a purchaser, the purchaser will be liable for the luxury tax in accordance with subsection 18(2) even if the subject vehicle has been previously registered.

Example​


A dealership that is a registered vendor of subject vehicles sells a used subject vehicle priced above $100,000. The subject vehicle was previously registered with the province of Alberta.
The luxury tax will not apply to this sale as the used subject vehicle has been previously registered with the Government of Alberta.
 
Wow... Lucid called, and bent over backwards for me. They got a black one almost the same spec. They even gave me the option of switching the rims on the car. Interesting thing is that my wife and I have been discussing this at great length over the past week (Even looked at EQS which are actually in stock here in Calgary... just not the range I want, Not the look I want either). Honestly, a company that tried this hard to make this happen for my requirements... deserves a second chance.

It pains me... but I had to reject the offer of the black with the interior I wanted. I am going to hold on to my pre-order. Who knows... maybe something will change in the time it takes for my order to come in... but now if I am reserved to paying the luxury tax, there is no hurry on the car. I am still on the fence. I even have my tesla tap, and floor mats all ready to go.
 
For what it’s worth, I was chatting with one of the SAs at the Vancouver lucid showroom last weekend and he said the first deliveries in Canada were going out that weekend to Vancouver and Toronto. So maybe coming soon…
 
Wow... Lucid called, and bent over backwards for me. They got a black one almost the same spec. They even gave me the option of switching the rims on the car. Interesting thing is that my wife and I have been discussing this at great length over the past week (Even looked at EQS which are actually in stock here in Calgary... just not the range I want, Not the look I want either). Honestly, a company that tried this hard to make this happen for my requirements... deserves a second chance.

It pains me... but I had to reject the offer of the black with the interior I wanted. I am going to hold on to my pre-order. Who knows... maybe something will change in the time it takes for my order to come in... but now if I am reserved to paying the luxury tax, there is no hurry on the car. I am still on the fence. I even have my tesla tap, and floor mats all ready to go.
Wait, so they offered you a car they could deliver by September 1 with the Santa Cruz interior and you rejected it? Or did I miss something?
 
Wait, so they offered you a car they could deliver by September 1 with the Santa Cruz interior and you rejected it? Or did I miss something?
Black color, 21" rims, and no delivery.

Yes, I am letting the fact that I am paying a fair amount of money for a wonderful car... but I really think I want "my car".
 
Black color, 21" rims, and no delivery.

Yes, I am letting the fact that I am paying a fair amount of money for a wonderful car... but I really think I want "my car".
Oh 👍. I thought they would be able to satisfy that sept 1 delivery.
 
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