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Gift of a Used Road Vehicle

Used road vehicles supplied by way of a gift between related individuals are generally not subject to the GST.

Calculating the QST

Used road vehicles that must be registered under the Highway Safety Code and that are supplied by way of a gift are, as a rule, subject to 9.975% QST calculated on the vehicle's estimated value

However, the QST does not apply if the vehicle:

  • is supplied by one individual to another and the two are related individuals. Both individuals must complete and sign form VD-80.1-V, Declaration of a Transaction Between Related Individuals with Regard to a Road Vehicle Registered in Québec.
  • is supplied by the succession of a deceased individual in execution of the deceased's will or in accordance with the applicable legislation relating to the transmission of property on death;
  • is transferred from one individual to another as part of the settlement of the rights arising out of their marriage or as a result of a divorce, legal separation, marriage annulment or death.

Under the QST system, gifts of used road vehicles that are registered are generally taxable if one of the parties is a corporation. The QST is calculated on the estimated value of such vehicles at the rate of 9.975%.

If the vehicle in question is a used road vehicle registered in a Canadian province or territory other than Québec, the QST applies and is calculated on the estimated value of the vehicle. If the vehicle in question is registered outside Canada, the QST only applies when the GST applies. In such a case, the QST is calculated on the total value of the vehicle plus customs duties and excise taxes.

Collecting the QST

As a rule, the QST is collected by the Société de l'assurance automobile du Québec (SAAQ) when a road vehicle is registered. Note that an individual who is not registered for the QST is not authorized to collect the QST.

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