The CRA considers that a set for these purposes is a number of properties belonging together and relating to each other. For example, in the case of the hobby of philately, in the past, the CRA considered that a set is a number of stamps which were produced and issued by one country simultaneously or over a short period of time. The fact that the value of a number of properties, if sold together, exceeds the aggregate of their values, if sold individually, may indicate the existence of a set. However, this is not in itself a decisive factor.
CRA indicated that paintings might be a set if they "were painted as a set and would ordinarily be disposed of as a set," such as a set of portraits of former premiers or of members of a family tree, but that being painted by the same artist does not itself indicate that there is a set.