QST Registration

Entities that sell or lease new tires or new or used road vehicles must register for the QST by filing form LM-1-V, Application for Registration, or using the Registering for Revenu Québec Files online service.

Tax collection method

1. If you are a small supplier and you chose not to register for the GST, you are not required to collect the GST. However, if you registered for the GST, you must collect the tax on your sales or rentals of goods. In this case, you must also collect the GST on any specific duty.
2. Regardless of whether you are registered for the GST or whether you are a small supplier, you must be registered for the QST and collect the tax on your sales and rentals of goods. You must also collect the QST on any specific duty.

Exception:

GST and QST do not apply to the specific duty paid by the Québec government on the purchase of new tires.