Special Situations – Road Vehicles
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.