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Specified Tangible Personal Property (GST/HST) Regulations (SOR/91-20)

Regulations are current to 2024-05-01

Specified Tangible Personal Property (GST/HST) Regulations

SOR/91-20

EXCISE TAX ACT

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.

Short Title

 These Regulations may be cited as the Specified Tangible Personal Property (GST/HST) Regulations.

  • SOR/99-172, s. 2

Prescribed Amount

 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

 [Repealed, SOR/99-172, s. 4]

 

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