352R3. For the purposes of section 352 of the Act, corporeal movable property, other than such property referred to in paragraph 2 of section 352R2, acquired for consideration of less than $500, disregarding the tax paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), is prescribed corporeal movable property.
O.C. 1607-92, s. 352R3; O.C. 1463-2001, s. 51.