T-0.1, r. 2 - Regulation respecting the Québec sales tax
178R15. In respect of fishing nets and related gear, the prescribed property is the following: (1) trawl-nets and the following accessories for trawl-nets:
(a) corkline (top rope);
(2) gill-nets and seines and the following accessories for gill-nets and seines:
(a) corkline (top rope) and floats;
(3) entrapment webbing and predator webbing;
(4) trawl-net doors;
(5) gill-net drums, seine drums, trawl-net drums and long-line drums.