Sale of a Used Motor Home Between Individuals
The GST does not apply to the sale of a used motor home between individuals.
However, at the time the motor home is registered, the Société de l'assurance automobile du Québec (SAAQ) collects 9.975% QST on the agreed sale price or the estimated value of the vehicle, whichever is greater.
If any other items (such as those listed below) are included in the sale of the motor home, their value must be included in the sale price used to calculate the QST:
- trailer hitch;
- bicycle rack;
- folding chairs;
- parabolic antenna and mounting bracket;
- solar panel and accessories;
- screen house;
- GPS system;
- hydraulic jack.
An individual sells a motor home valued at $35,000 to another individual. The motor home includes property such as dishes, bedding, an outdoor rug, a BBQ, a gazebo, a trailer hitch, a home cinema system, a washer and dryer, a flat-screen television and other accessories. The purchaser and vendor estimate the value of the property included with the motor home to be $15,000.
The QST must be calculated on $50,000, which is the total value of the motor home and the property.