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

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