Road Vehicle Equipped with New Tires
Persons who purchase a vehicle equipped with new tires must pay the specific duty on new tires.
The specific duty on new tires is subject to GST, unless the vendor is a small supplier that is not registered for the GST. The duty is also subject to QST, even if the vendor is 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