If you are an individual who is not registered for the GST and the QST and you sell a road vehicle, you are not required to collect GST or QST on the sale of the vehicle because:

• GST does not apply to sales made by a non-registrant (most individuals are non-registrants)
• the purchaser will be required to pay QST to the Société de l'assurance automobile du Québec when the vehicle is registered

If you are an individual who is registered for the GST and the QST and you sell a vehicle that you use exclusively (90% or more) in your commercial activities, you are required to collect GST.