Collection of the specific duty

The specific duty must be collected by the retailer at the time of the sale (on all retail sales of new tires or road vehicles equipped with new tires) or at the time the lease contract is signed (on all long-term leases).

The amount of the specific duty must be indicated separately on the invoice remitted to the purchaser or lessee.

Persons not required to collect the specific duty

Where a vendor sells new tires to a purchaser that acquires them for resale or for installation on a road vehicle intended for sale or long-term lease, the vendor is not required to collect the specific duty.

Likewise, where a vendor sells road vehicles equipped with new tires to a purchaser that acquires the vehicles for resale or long-term lease, the vendor is not required to collect the specific duty.