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

Regulations are current to 2024-11-26

Table of Contents

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

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3 [Repealed, SOR/99-172, s. 4]

Table of Contents

RELATED PROVISIONS

  • — SOR/99-172, s. 5

      • 5 (1) Sections 1, 3 and 4 apply after April 23, 1996.

      • (2) Section 2 is deemed to have come into force on April 1, 1997.


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