C-285 — Used Car Tax Cut Act
Bill C-285 · Legislation · 10/28/2026, 5:47:19 AM
Bill summary
Based on the official bill text (First reading, June 12, 2026) — Parliament of Canada (LEGISinfo/DocumentViewer)
Status and purpose
- Bill C-285 received first reading on June 12, 2026. It would amend the Excise Tax Act to add certain used motor vehicles to the list of zero-rated supplies.
Main change
- The bill would add Part IV.1 — Used Motor Vehicles to Schedule VI of the Excise Tax Act.
- It would zero-rate the supply of a used motor vehicle designed for highway use, including a motor home, if it was registered to a different owner under provincial law.
- It specifies that this does not apply to a new vehicle registered to a dealer for the purpose of its first sale.
Who it affects and other details
- The change concerns buyers and sellers of qualifying used highway vehicles. The preamble says federal sales tax should not be collected on a used vehicle because it was paid at the first purchase.
- The provided text specifies no implementation date, deadline, new enforcement power or cost estimate.
Discourse summary
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