Registration – Specific Duty on New Tires
You are required to collect the specific duty on new tires if you lease or sell new tires at retail, if you sell road vehicles equipped with new tires at retail, or if you lease, on a long-term basis, road vehicles equipped with new tires. You must register for the QST before collecting the duty for the first time.
If you are a small supplier, this obligation does not apply to you for GST purposes.
How to register
You can register for the QST by:
- using either of the following online services:
- Register a New Business (GST, QST, other consumption taxes, source deductions and corporation income tax), or
- Register a Business with Revenu Québec (register pursuant to an act), if you are already registered with Revenu Québec (you can access the service in the Consumption Taxes section in My Account);
- calling our client services; or
- filing form LM-1-V, Application for Registration.
See IN-273-V, Registering for Consumption Taxes by Phone Is Easy!, to find out what information you will need to provide in order to register.
Tracking the status of your application
You can track the status of your application for registration using one of the following online services:
- Track the Status of an Application for Registration: New Businesses (which contains your identification number, file number and/or GST account number), if you registered using the Register a New Business online service;
- Track the Status of a Request (which is available in My Account), if you registered using the Register a Business with Revenu Québec (register pursuant to an act) online service; or
- View the Status of a Registration Pursuant to an Act, if you are not registered for My Account.
Printing registration documents
You can use the Print Revenu Québec Registration Documents service in My Account to print the QST registration certificate.
The Démarrer une entreprise online service developed by Entreprises Québec (formerly Services Québec – Entreprises) guides you in the process of registering a new business with several Québec government departments and agencies, and lets you track the status of your applications for registration. Learn more…