Sale of a Road Vehicle Equipped with New Tires

Note
Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

End of note

Persons who purchase a road vehicle equipped with new tires must pay the specific duty on new tires.

Collecting the GST and QST

The specific duty on new tires is subject to GST, unless you are a small supplier that is not registered for the GST. The duty is also subject to QST, even if you are a small supplier.

GST and QST do not apply if:

  • the sale of the road vehicle or tire, or the lease of the road vehicle, is zero-rated under the GST or QST system
  • the purchaser is exempt from paying GST or QST

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