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Specific Duty on New Tires

Persons who sell or lease new tires—or who lease for a period of 12 months or more a road vehicle equipped with new tires—are generally required to collect a specific duty of $3 on each new tire sold or leased. The amount so collected must be remitted to Revenu Québec.

Persons subject to this requirement must also file the Return Respecting the Specific Duty on New Tires (form VDZ-541.49-V) in order to report the amount of the specific duty they collected or should have collected. The return must be filed by the same deadline as that for filing the QST return, even if no sales or leases were made during a given reporting period.

For more information, click Specific Duty on New Tires.

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