The Société de l'assurance automobile du Québec (SAAQ) collects the QST on retail sales of motor vehicles at the time of their registration. In addition, it is responsible for monitoring the application of the estimated-value rule when the purchaser of a used road vehicle registers a vehicle.

In certain cases, the SAAQ collects the QST on an amount less than a vehicle's estimated value or does not collect it at all. For more information, see Reduction of or Exemption from the QST.