619.4. The Government may determine, by regulation, a class of road vehicles which are seven years old or less, whose value exceeds $40,000 and in respect of which an additional duty corresponding, on an annual basis, to 1% of the value of the vehicle in excess of $40,000 is payable, as well as the rules for the calculation of the additional duty and the age of a vehicle and the rules for the determination of the value of a vehicle, which value determination rules may refer to a price or value fixed by another government, a body or a person specified by the regulation.
The regulation may provide that references to other texts include any subsequent amendments to those texts.