Sales of Road Vehicles Between Individuals
If you are a dealer who acts as an intermediary in the sale of a used road vehicle between two individuals, Revenu Québec considers that you are not responsible for collecting the QST.
The sale involves only two individuals, since you do not acquire the vehicle from the seller nor do you sell it to the purchaser. In this type of sale, the Société de l'assurance automobile du Québec (SAAQ) collects the QST. If you collect the QST in error in carrying out such a transaction, you must remit it to Revenu Québec.