Road Vehicles

Consult the following pages for information on the taxes payable on new and used vehicles and a list of hybrid vehicles giving entitlement to a partial QST rebate:

• Collection of Taxes on the Sale of a Road Vehicle
• Exchange of Used Road Vehicles Between Individuals
• Gift of a Used Road Vehicle
• Lease of a Road Vehicle
• Purchase of a New or Used Road Vehicle
• QST rebate for hybrid vehicles
• Road Vehicle Equipped with New Tires
• Sale of a Road Vehicle Involving a Third Party
• Trade-In Between an Individual Who Is a GST and QST Non-Registrant and a Dealer