Filing a Return and Remitting the Specific Duty on New Tires
If you file QST returns, you must file your return respecting the specific duty on new tires no later than one month after the end of your QST reporting period.
However, if you file an annual QST return, you must file a return respecting the specific duty on new tires within three months after the last day of your fiscal year.
You can file your return respecting the specific duty on new tires online using:
- the service for filing returns respecting the specific duty on new tires in My Account for businesses; or
- the online payment service of a financial institution that lets you file your return and pay your balance due in the same transaction.
To file your return by mail, complete form VDZ-541.49-V, Return Respecting the Specific Duty on New Tires, and mail it to us using the return envelope enclosed with the form.
If you collected the specific duty on new tires that you sold or leased, you must remit the amounts you collected to us.
You can remit an amount in any of the following ways:
- using the online payment service of a financial institution, if you file your return through My Account for businesses (use your payment code),
- by pre-authorized debit, if you use the online filing services in My Account for businesses (you must have authorized us to debit amounts by completing form LM-2.DP-V, Payer's Pre-Authorized Debit Agreement – Business PAD),
- at a financial institution; or
- by mail.
- If the amount to be remitted is $10,000 or more, you are required to make your payment electronically, unless electronic payment is impossible due to special circumstances.
- The date of receipt of a payment is the date on which we or the financial institution receives it.
Log in to My Account for businesses to view all the returns you have filed, as well as your payments and your statement of account.
To avoid being charged late-filing penalties, penalties for failing to file or interest, see the remittance schedules for the specific duty on new tires for the payment deadlines.
If you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.