A specific duty applies to all new tires sold at retail. The duty also applies to new tires installed on road vehicles* sold at retail or leased long-term. This duty is levied in order to fund the Québec program for the integrated management of scrap tires.
*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.
