Includes real property and personal property, whether tangible or intangible, but does not include money.

The terms used to refer to property for QST purposes are different from those used for GST purposes. In this section, we chose to use the GST terms for ease of understanding. The GST terms and their QST equivalents are listed below.

GST	QST
Real property	Immovable property
Personal property	Movable property
Tangible (personal) property	Corporeal (movable) property
Intangible (personal) property	Incorporeal (movable) property

Examples of tangible property include desks, computers, cash registers, spare parts, cleaning products and pencils. Examples of intangible property include licences, patents, shares and copyrights.