Why So Much For This Set, Hammered @ 142.50 CDN

agree with MTS

These type of sets people use to keep for the kids.
When they available (as 2015 for now) the price is issue price, when the kids grow and the set sold out yers ago - people will pay premium.

as per 2007 - the parents have a problem.
The variety to choose from:
Hyperexpensive (CDN 700+) Gilded Rattle Loonie set / ABC Loonie set;
Expensive Rattle Loonie set with CD (CDN 150 - 200)
Or this, set with the quarter....
I think, buyers, aware of some rare 2007 sets, so they ready to pay significant amount, and sellers use it.

I bought for the kid couple of years back the Rattle Loonie with CD set...price wasn't bad, and silver coin, specially Dollar, more associates for me with the luck.

p.s. You don't see much of a price difference between the quarter on its own and the complete set. There are some conspiracy theories around dealer hoarding for this year but I just think it's the usual "a coin is worth what people think it is worth".

I have all except 2008 of the baby/tiny treasures sets going back to 1995 including 3 of the 2007.

I don't think this has anything to do with parents or birth years. It wasn't until 2007 that the sets appreciated over issue price and you can generally still find 1995-2006 for issue or less. However, the sets dated 2007 and on have been very sought after.

The only real difference since 2006 is the special quarter and more recently, the special loonie. Therefore, I think it is denomination collectors that are driving the price.