Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 541.49
Disposition versions
541.49. Every person, at the time of the retail sale or retail leasing, in Québec, of a new tire or road vehicle, shall pay to the Minister a specific duty equal to $3 per new tire the person purchases or leases or per new tire equipping the road vehicle the person purchases or leases.
