It's in place. Tesla Ottawa notified me about it and my friend's Tycan is subject to it (he was notified on November 30th)There is no way the Lux tax will be in effect for Jan 1. We are now Dec 10th. to implement a new tax, educate all the dealers in Canada on how to remit and pay the tax wont happen in 2.5 weeks. i believe when it does happen...maybe March.
Dealers have been aware since April 20
Its been ratified for months: Consultation on the Select Luxury Goods Tax - Canada.ca