Motor vehicles brought into a participating province

For motor vehicles that require registration under the laws of a participating province, the tax is payable to the Receiver General, but collected by the provincial licensing authorities on the earlier of:

• the day you register the vehicle in the participating province; or

• the day on or before which you have to register the vehicle.

Forms and publications

• Harmonized Sales Tax and the Provincial Motor Vehicle Tax pamphlet (RC4100)