A consumer purchases a used vehicle from a seller in Québec in order to ship it to a family member outside Canada. After taking possession of the vehicle, the consumer registers it and drives it to the port where it is placed on a ship to be sent abroad.

The sale is taxable, because the automobile is delivered in Québec to the consumer who ships the automobile outside Canada. The consumer must therefore pay the GST and the QST at the time of acquiring the automobile. However, the consumer is not entitled to a refund.

For more information about exporting property, see Exports of Property.