If you purchase a road vehicle equipped with new tires, you must pay the specific duty on new tires.

Collecting the GST and QST

The specific duty on new tires is subject to GST, unless the vendor is a small supplier that is not registered for the GST. The duty is also subject to QST, even if the vendor is a small supplier.

GST and QST do not apply if:

• the sale of the road vehicle or tire, or the lease of the road vehicle, is zero-rated under the GST or QST system
• the purchaser is exempt from paying GST or QST