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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 300.2r1
Disposition versions
300.2R1. For the purposes of section 300.2 of the Act, the prescribed amount in respect of specified corporeal movable property is
(1) where the property is a drawing, a print, an etching, a sculpture, a painting or other similar work of art, $2,000;
(2) where the property is jewellery, $2,000;
(3) where the property is a rare folio, a rare book, or a rare manuscript, $2,000;
(4) where the property is a stamp, the face value of the stamp; and
(5) where the property is a coin, zero.
300.2R1. For the purposes of section 300.2 of the Act, the prescribed amount in respect of specified corporeal movable property is
(1) where the property is a drawing, a print, an etching, a sculpture, a painting or other similar work of art, $2,000, increased by the tax paid or payable under Part IX of the Excise Tax Act (R.S.C 1985, c. E-15);
(2) where the property is jewellery, $2,000, increased by the tax paid or payable under Part IX of the Excise Tax Act;
(3) where the property is a rare folio, a rare book, or a rare manuscript, $2,000, increased by the tax paid or payable under Part IX of the Excise Tax Act;
(4) where the property is a stamp, the face value of the stamp, increased by the tax paid or payable under Part IX of the Excise Tax Act; and
(5) where the property is a coin, zero.
