C-24.2, r. 29 - Regulation respecting road vehicle registration
90.12. The value used for calculating the additional duty payable by the owner of a motor vehicle to retain the right to operate the registered vehicle shall be the lowest of the following amounts:
(1) the average wholesale price from which $500 is subtracted;
(2) the amount of the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it.