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Businesses > Consumption taxes > Specific duty on new tires > Tires and road vehicules subject to the duty
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Summary

Tires subject to the duty

The specific duty applies to new tires designed for road vehicles (excluding recapped, used or remolded tires) with a rim diameter not exceeding 62.23 centimetres (24.5 inches) and an overall diameter not exceeding 123.19 centimetres (48.5 inches).

New tires supplied with a road vehicle as a spare are subject to the duty, as are solid tires and foam-filled tires.

Road vehicles subject to the duty

The specific duty applies to new tires for all of the following road vehicles:

  • automobiles,
  • trucks,
  • buses,
  • motorcycles,
  • all-terrain vehicles,
  • recreational vehicles,
  • garden tractors,
  • ice resurfacers,
  • fork lifts,
  • heavy equipment,
  • farm machinery,
  • logging equipment,
  • golf carts,
  • go-karts,
  • snowblowers, etc.

The specific duty does not apply to tires designed for non-vehicular industrial uses, or to tires for

  • wheel barrows,
  • dollies,
  • home snowblowers,
  • lawn mowers,
  • subway cars,
  • aircraft, etc.
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