Most transactions involving road vehicles* are subject to the goods and services tax (GST) and the Québec sales tax (QST). Application of the taxes varies according to several factors, including the purpose of the transaction (sale, lease or repair) and the parties involved (individuals only, or an individual and a merchant).
*Road vehicle :
A motorized vehicle that can be driven on a highway and must be registered under the Highway Safety Code. Trailers, semi-trailers and detachable axles, though non-motorized, are nonetheless considered motor vehicles. Vehicles that run only on rails and electrically propelled wheelchairs are not road vehicles.
