Tires and Road Vehicles Subject to the Duty
Tires subject to the duty
The specific duty applies to:
- all new tires for road vehicles
purchased at retail in Québec
- all new tires on a road vehicle purchased at retail or leased on a long-term basis (12 months or more) in Québec
In addition, the specific duty applies to new tires for road vehicles (excluding retreaded or remoulded tires) with the following dimensions:
- rim diameter no more than 62.23 centimetres (24.5 inches)
- overall diameter no more than 123.19 centimetres (48.5 inches)
New tires supplied with a road vehicle as a spare are subject to the duty, as are solid tires and foam-filled tires.
Road vehicles subject to the duty
Road vehicles subject to the specific duty include:
- all-terrain vehicles
- automobiles
- buses
- farm machinery
- fork lifts
- garden tractors
- go-karts
- golf carts
- heavy equipment
- grooming machines
- logging equipment
- motorcycles
- recreational vehicles
- snowblowers
- trucks
Property not subject to the specific duty includes:
- aircraft
- dollies
- home snowblowers
- industrial-use guide wheels
- lawn mowers
- subway cars
- wheel barrows