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).
The specific duty applies to
Persons that are small suppliers under the QST system must also collect the specific duty if
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.
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