RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

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.


The GST does not apply to sales of used vehicles between individuals.

End of note
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter