Specific Duty on New Tires
In Québec, businesses that make retail leases or sales of new tires must collect a specific duty of $3 per tire at the time of the lease or sale. This also applies to businesses that sell or lease, for a minimum of 12 months, new or used road vehicles equipped with new tires.
Businesses required to collect the specific duty must register for the QST and collect this tax on their taxable supplies of new tires. They must do so whether or not they are registered for the GST and regardless of their total annual taxable supplies.
For more information click Specific Duty on New Tires.