A rebate of the QST is granted for a road vehicle under the following conditions:

• The vehicle was purchased for use exclusively outside Québec.
• The vehicle was taken or shipped to another province or to a territory within 30 days following the date the vehicle was delivered to you.
• You paid the tax in respect of the vehicle (if applicable) in the province or the territory to which it was transferred.

How to apply for your rebate

Complete form VD-60.R-V, Application for a QST Rebate for a Road Vehicle. Send the form and the required documents by mail or by using the online service in My Account for individuals for submitting consumption tax rebate applications.

Please note that you must file your application within one year after the day you took or shipped the vehicle to another province or to a territory.

A rebate of the QST is granted for corporeal movable property other than a road vehicle under the following conditions:

• The property is not a product subject to excise tax, such as alcoholic beverages, tobacco products, cannabis products, gas, diesel fuel or other motive fuel, unless such fuel is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported.
• The QST was paid by you.
• The property is purchased for consumption, use or supply exclusively (generally at least 90%) outside Québec.
• The property is taken or shipped to another province or to a territory within 30 days following the date it was delivered to you (the 30-day limit does not include any period of time during which the property was stored).
• A sales tax of the same nature as the QST was paid (if applicable) in the other province or territory.
• You live in the province or territory to which the property was taken or transported.
• The total amount of the rebate you are claiming is not less than $25.
• Each receipt shows an amount of QST not less than $5.

How to apply for your rebate

Complete form VD-352-V, Application for a Rebate of the QST Paid on Corporeal Movable Property That Is Taken or Shipped Outside Québec to Another Location in Canada by a Person Resident in Canada. Send the form and the required documents by mail or by using the online service in My Account for individuals to submit consumption tax rebate applications.

If you are an individual, you can file only one application per calendar quarter. In all other cases, you can file only one application per month.

Please note that you must file your application within one year after the day you took or shipped the property to another province or to a territory.