If you sell or lease road vehicles, you must take into account the rules that apply to the following situations, if applicable:

• 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 courtesy or demonstration vehicles;
• the sale of road vehicles shipped outside Québec, but in Canada;
• the modification or cancellation of a transaction.