Tires and Road Vehicles Subject to the Duty

Tires subject to the duty

The specific duty applies to:

  • all new tires for road vehicles purchased at retail in Québec
  • all new tires on a road vehicle purchased at retail or leased on a long-term basis (12 months or more) in Québec

In addition, the specific duty applies to new tires for road vehicles (excluding retreaded or remoulded tires) with the following dimensions:

  • rim diameter no more than 62.23 centimetres (24.5 inches)
  • overall diameter no more than 123.19 centimetres (48.5 inches)

New tires supplied with a road vehicle as a spare are subject to the duty, as are solid tires and foam-filled tires.

Road vehicles subject to the duty

Road vehicles subject to the specific duty include:

  • all-terrain vehicles
  • automobiles
  • buses
  • farm machinery
  • fork lifts
  • garden tractors
  • go-karts
  • golf carts
  • heavy equipment
  • grooming machines
  • logging equipment
  • motorcycles
  • recreational vehicles
  • snowblowers
  • trucks

Property not subject to the specific duty includes:

  • aircraft
  • dollies
  • home snowblowers
  • industrial-use guide wheels
  • lawn mowers
  • subway cars
  • wheel barrows

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