C-24.2, r. 29 - Regulation respecting road vehicle registration

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90.10. In the case of a motor vehicle received by donation, succession or following a publicity contest, a draw or lottery system authorized in accordance with the law, the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it shall be the retail price suggested by the dealer if the vehicle is new or, if it is used, the average wholesale price from which $500 is subtracted.
O.C. 55-98, s. 20.