Specified Tangible Personal Property (GST/HST) Regulations (SOR/91-20)
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Regulations are current to 2024-11-26
Specified Tangible Personal Property (GST/HST) Regulations
SOR/91-20
Registration 1990-12-18
Regulations Prescribing the Threshold Amount Respecting Specified Tangible Personal Property
P.C. 1990-2729 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing the threshold amount and percentage of the tax respecting specified tangible personal property.
Return to footnote *S.C. 1990, c. 45, s. 12
Short Title
1 These Regulations may be cited as the Specified Tangible Personal Property (GST/HST) Regulations.
- SOR/99-172, s. 2
Prescribed Amount
2 For the purposes of sections 183 and 184 of the Excise Tax Act, the prescribed amount in respect of specified tangible personal property is
(a) where the property is a print, an etching, a drawing, a painting, a sculpture or other similar work of art, $2,000;
(b) where the property is jewellery, $2,000;
(c) where the property is a rare folio, a rare manuscript or a rare book, $2,000;
(d) where the property is a stamp, the face value of the stamp; and
(e) where the property is a coin, zero.
- SOR/94-368, s. 4
- SOR/99-172, s. 3
3 [Repealed, SOR/99-172, s. 4]
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