Vehicle Registration

Sales Tax

Anyone who purchases a new or used vehicle is required to pay the QST. However, when a used vehicle is given to a relative, (spouse, child, brother, sister, etc.) it is exempt from the QST if the vehicle given is registered in Québec. However, a proof of relationship is required for the tax exemption. Please contact us for more information before going to an SAAQ service outlet. If the vehicle is registered outside Québec, the SAAQ is required to collect the QST. Where this is the case, the QST will be calculated on the basis of the estimated value of the vehicle that is given.

The SAAQ collects the QST when a vehicle is registered in the following cases:

• when a vehicle is sold by an individual;
• when a vehicle originates from outside of Québec. However, if the vehicle comes from another Canadian province, the new resident is exempt from paying the QST if he or she has owned the vehicle for more than 30 days;
• where a vehicle weighing less than 4,000 kg, is sold by an automotive dealer or another business (a business is any person registered in the QST file of the Ministère du Revenu du Québec). This goes for automobiles, including 4 X 4s, small trucks, including minivans, small buses.

However, it is the business that collects the QST in the case of the sale of a motorcycle, all-terrain vehicle, snowmobile, tool vehicle, truck or bus weighing 4,000 kg or over.