www.canada.ca/en/department-finance/news/2022/03/government-releases-draft-legislative-proposals-to-implement-luxury-tax.html
www.barbeau.co/business-law/canada-twenty-percent-purchase-tax-on-luxury-goods/
www.osler.com/en/resources/regulations/2022/draft-select-luxury-items-tax-legislation-released
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-29-2022-tax/luxury-tax-draft-legislation/
www.blg.com/en/insights/2022/09/canadas-new-luxury-tax-why-certain-luxury-items-now-cost-more
www.thor.ca/blog/2022/11/taxing-luxury-canadas-new-luxury-items-tax/
mcmillan.ca/insights/publications/canadas-luxury-tax-practical-challenges-for-the-aviation-industry/
Update:
Dentons – The Canadian Select Luxury Items Tax Act: When luxury gets more expensive