General information

A specific duty of $3 per tire applies to all new tires sold at retail. The duty also applies to new tires installed on road vehicles sold at retail or leased on a long-term basis.

The purpose of the duty is to fund the Québec Program for the Integrated Management of Scrap Tires, administered by the Société québécoise de récupération et de recyclage (RECYC-QUÉBEC).

Application of the specific duty 

The specific duty applies to

• all new tires designed for road vehicles and purchased at retail in Québec;
• all new tires provided with a road vehicle purchased at retail or leased on a long-term basis (12 months or more) in Québec.

Small suppliers

Persons that are small suppliers under the QST system must also collect the specific duty if

• they sell new tires; or
• they sell road vehicles equipped with new tires or lease such property on a long-term basis.

QST registration

Persons that sell or lease new tires or new or used road vehicles must register for the QST by filing an Application for Registration (LM-1-V), or by using the electronic service Registering a new business for Revenu Québec files.

GST and QST

The specific duty is subject to the GST, unless the vendor is a small supplier that is not registered for the GST. The specific duty is subject to the QST, even if the vendor is a small supplier.

GST and QST do not apply to the specific duty where

• the sale or lease of the tires or road vehicles is zero-rated under the GST and QST systems; or
• the purchaser is exempt from paying the GST and QST.