QST rebate for hybrid vehicles

If you purchase, lease for a long term (at least 12 months) or bring into Québec a prescribed new hybrid vehicle, you may be entitled to a rebate of the Québec sales tax (QST) paid. The vehicles for which the rebate may be claimed are:

• the 2009 Chevrolet Malibu Hybrid
• the 2008 and 2009 Ford Escape Hybrid (two-wheel drive)
• the 2005 Honda Accord Hybrid
• the 2005, 2006, 2007, 2008 and 2009 Honda Civic Hybrid
• the 2005 and 2006 Honda Insight
• the 2007, 2008 and 2009 Nissan Altima Hybrid
• the 2009 Saturn Aura Hybrid
• the 2007, 2008 and 2009 Toyota Camry Hybrid
• the 2005, 2006, 2007, 2008 and 2009 Toyota Prius

If you purchased the vehicle, leased it for a long term or brought it into Québec after March 23, 2006, and before February 21, 2007, the maximum rebate to which you are entitled is $1,000. For vehicles purchased, leased for a long term or brought into Québec after February 20, 2007, and before January 1, 2009, the maximum is $2,000.

To apply for the rebate, you must file form VD-403.H-V, Rebate of the QST Paid on a Hybrid Vehicle, with Revenu Québec within the prescribed time limit. In the case of a vehicle purchased or brought into Québec, the application must be filed within four years after the day on which the QST became payable in respect of the vehicle. In the case of a lease, the application may be filed once you have paid the maximum amount of QST refundable, but no later than four years after the expiration of the lease agreement. In addition, in the case of a lease beginning after February 20, 2007, the application for the first instalment of the rebate may be filed as soon as $1,000 of QST has been paid in respect of the vehicle.

You must enclose with your application the original purchase or lease agreement and the confirmation of service obtained from the Société de l'assurance automobile du Québec.

Please note that the rebate cannot be claimed by a person registered (or required to be registered) for the QST. Nor can it be claimed by a person who is entitled under another provision of the QST system to a rebate of the QST paid on the purchase or lease of the vehicle.