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