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  • 8.f. When is luxury car tax payable?

    Non-interpretative - straight application of the law.

    Luxury car tax is payable on all taxable supplies or taxable importations of luxury cars unless the recipient of the car provides a quote, in the prescribed form, to the supplier or to Customs. The quotation system is designed to prevent luxury car tax becoming payable before the car is sold or imported at the retail level.

      Last modified: 07 Jun 2012QC 16411