Modification or Cancellation of a Transaction

Coronavirus (COVID-19)

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

Reduction of the sale price

If the sale price of a road vehicle is reduced after the purchaser has paid the GST and QST, the purchaser can obtain a tax rebate.

If the QST was paid to the Société de l'assurance automobile du Québec (SAAQ), the purchaser can complete form VD-60.R-V, Application for a QST Rebate for a Road Vehicle to apply to Revenu Québec for a QST rebate calculated on the reduction of the sale price. The purchaser can use the same form to relinquish the right to a rebate in favour of the supplier of the vehicle if the supplier agrees to pay the purchaser the amount of the QST rebate to which the purchaser is entitled. The supplier does not have to send the form to Revenu Québec, but must keep it for records purposes.

If the QST was paid to the supplier of the vehicle, the supplier can refund to the purchaser the amount of the QST calculated on the reduction of the sale price. The purchaser can also choose instead to claim a rebate of the QST from Revenu Québec using form VD-60.R-V.

If the supplier reimburses the QST by issuing a credit or debit note, the supplier can deduct that amount from the amount of net tax for the reporting period in which the QST was reimbursed.

Cancellation of sale

If the sale of the vehicle is cancelled, the supplier must refund the purchaser an amount equal to the value of the vehicle.

If the QST was paid to the SAAQ, the purchaser can apply to Revenu Québec for a QST rebate, using form VD-60.R-V. The purchaser can use the same form to relinquish the right to a rebate in favour of the supplier of the vehicle if the supplier agrees to pay the purchaser the amount of the QST rebate to which he or she is entitled.

If the QST was paid to the supplier of the vehicle, the supplier can refund the QST to the purchaser. The purchaser can also choose instead to claim a rebate of the QST from Revenu Québec using form VD-60.R-V.

If the supplier reimburses the QST by issuing a credit or debit note, the supplier can deduct that amount from the amount of net tax for the reporting period in which the QST was reimbursed.

Note

The GST rebate can also be obtained from the supplier of the vehicle in the above-mentioned cases. If it is not, the purchaser can claim a rebate of the GST by sending us a duly completed copy of form FP-189-V, General GST/HST Rebate Application.

Fair. For all.

One vision. 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