This section explains the taxes you must pay when you purchase, lease, exchange or make a gift of a new or used road vehicle. Regardless of the type of road vehicle, the taxes payable are the same. However, the way in which the taxes are collected differs according to whether the vehicle is a road vehicle or a motor vehicle.
A “road vehicle” is defined as a motorized vehicle, such as a motor vehicle (see the definition below), a motorcycle, a snowmobile or an all-terrain vehicle, that can be used on roads and must be registered under the Highway Safety Code. Trailers, semi-trailers and attachable-detachable auxiliary axles that are not motorized are also considered road vehicles.
Motor-assisted bicycles, electric wheelchairs and vehicles that can be used only on rails are not considered road vehicles.
A “motor vehicle” is defined as a self-propelled vehicle with four or more wheels and a net weight of less than 4,000 kilograms that is designed essentially for transporting passengers or freight by road. Such vehicles include automobiles, jeeps, vans, buses and trucks that weigh less than 4,000 kilograms.
See the menus in this section for more information pertinent to your situation.