C-24.2, r. 29 - Regulation respecting road vehicle registration
95. Owners of the following road vehicles are exempt from payment of the fees payable upon registration of such vehicles, on condition that the vehicles are not operated on a highway:
(1) discarded vehicles;
(2) vehicles taken back from their long-term lessee by the lessor;
(3) vehicles acquired through repossession;
(4) vehicles acquired by an insurer from his policyholder following a declaration of total loss or the theft of such vehicles;
(5) vehicles in the possession of a bankruptcy trustee.