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:
- the Register a New Business service (to register for consumption taxes, source deductions and corporation income tax), or
- the online service for registering a business with Revenu Québec in My Account for businesses, 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.
How to track the status of your application
You can track the status of your application using one of the following online services, based on your situation:
- if you registered using the Register a New Business online service, use the Track the Status of an Application for Registration: New Businesses service (which has your identification and file numbers as well as your GST account number, if you have one); or
- if you registered using the registration service in My Account, use either:
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…