You will find relevant information in this section on how the GST and QST apply to:

• the sale of new or used road vehicles;
• trade-ins of used road vehicles;
• road vehicle leases;
• road vehicle registration.

This section also explains how the estimated value of a used road vehicle must be determined.

The taxes to be paid are the same, no matter the type of road vehicle. However, the method of collecting QST differs in the case of a motor vehicle.

Road vehicle

A “road vehicle” is a motorized vehicle that can be used on roads and must be registered under the Highway Safety Code. Motor vehicles (see the definition below), motorcycles, snowmobiles, all-terrain vehicles, farm tractors, and trailers, semi-trailers and attachable-detachable auxiliary axles that are not motorized are also considered road vehicles.

Motor vehicle

A “motor vehicle” is a self-propelled road vehicle (such vehicles include jeeps, vans, buses and trucks) having a net weight of less than 4,000 kilograms with four or more wheels and designed essentially for passenger or freight transport by road.

Special cases

You will have to take into account certains rules when you collect taxes in cases such as:

• the sale or leasing of road vehicles to a First Nations member, a band, a tribal council or a band-empowered entity;
• the sale of road vehicles specially equipped for persons with disabilities;
• the use of demonstration or courtesy vehicles;
• the sale of road vehicles shipped outside Québec, but in Canada;
• the modification or cancellation of a transaction.