Canada's Luxury Goods Tax is here
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Canada's New Luxury Tax Exclusion
The new luxury tax does not apply to a recreation vehicle. A recreation vehicle is defined as:
A recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements:
- cooking facilities
- a refrigerator or ice box,
- a self-contained toilet,
- a heating or air-conditioning system that can function independently of the vehicle engine,
- 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.
