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An Act to amend the Excise Tax Act (used motor vehicles)

BillC-285
Session45-1
StageOutside Order of Precedence
Introduced2026-06-12
Proposed byAndrew Lawton
parl.ca ↗

This enactment amends the Excise Tax Act in order to add used motor vehicles to the list of zero-rated supplies.

✦ AI Summary

This bill, if passed, would amend the Excise Tax Act to make used motor vehicles exempt from federal sales tax. The intention is that since the tax was already paid when the vehicle was new, it should not be collected again on subsequent sales. This would apply to used vehicles registered to a different owner, excluding new vehicles registered to a dealer for initial sale.

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Legislative Timeline

2026-06-12
First reading
โœฆ AIBill proposes zero-rating used motor vehicles for federal sales tax.
Current
Outside Order of Precedence

Votes