If you sell a used road vehicle at retail, you must collect the GST. As a rule, the GST is calculated on the agreed sale price.

If you sell a used road vehicle at retail, other than a motor vehicle, registered under the Highway Safety Code, you must also collect the QST. The QST is calculated on the agreed sale price. However, the QST is calculated on the vehicle's estimated value if it is greater than the agreed sale price, unless the vehicle is damaged or shows unusual wear. See Used motor vehicle with damage or unusual wear below.

If you sell a motor vehicle, you must calculate the QST. However, the QST is usually collected by the Société de l'assurance automobile du Québec (SAAQ) at the time of registration.

You must calculate the QST payable by the purchaser of the motor vehicle and provide the purchaser with a sales contract or other document clearly showing the amount of QST payable to the SAAQ, as well as the other required information, including:

• the sale price;
• the amount used to calculate the QST (based on the estimated value, if applicable);
• the amount of GST charged;
• the trade-in amount, if applicable;
• the delivery date.

If you fail to correctly indicate the QST payable by the purchaser, you will be liable for any QST amount that is not collected by the SAAQ, in addition to a penalty corresponding to 15% of the amount in question. Moreover, if you collect the QST in error, you must refund the amount to the purchaser.

If you sell a used road vehicle for less than its estimated value because it is damaged or has been subjected to unusual wear, the purchaser can pay the QST on the lower price provided, the purchaser gives you, at the time of the transaction, an evaluation report prepared by an appraiser who holds a certificate of professional qualification as an automobile damage appraiser issued by the Groupement des assureurs automobiles. The report must have been prepared by the appraiser in the normal exercise of his or her profession at a certified appraisal centre or at an establishment certified by the Groupement des assureurs automobiles.

You must keep the report in case of an audit. A copy of the evaluation report must also be given to the SAAQ when the vehicle is registered.

If the price of certain property and services sold along with the motor vehicle sold at retail is listed separately on the sales contract, you must collect the QST on the property and services. Examples of such property and services include:

• extended warranty or coverage;
• paint sealer;
• rust-proofing treatment;
• anti-theft marking;
• upholstery protection;
• remote starter;
• electronic starter lock;
• anti-theft system.

However, do not include the QST collected on the property and services on the Attestation de transaction avec un commerçant form of the SAAQ.