Road Vehicles 

Whether you are a vendor or a purchaser, you will find relevant information in this section on how the GST and QST apply to:

  • the sale of new or used road vehicles
  • gifts or trade-ins of used road vehicles
  • road vehicle leases
  • road vehicle registration

This section also covers special cases such as:

  • the purchase or lease of road vehicles by an Indian
  • the purchase of road vehicles specially equipped for persons with disabilities
  • the use of demonstration or courtesy vehicles
  • the shipping of road vehicles outside Québec

You will also find out how to determine the estimated value of used road vehicles.

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