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T-0.1 - Act respecting the Québec sales tax
Section 541.49
Disposition versions
541.49. Every person shall, at the time of the retail sale or retail leasing, in Québec, of a new tire or road vehicle, pay to the Minister a specific duty per new tire the person purchases or leases or per new tire equipping the road vehicle the person purchases or leases that is equal to
(1) $4.50, in the case of a new road vehicle tire having a rim whose diameter is equal to or less than 62.23 centimetres and whose total diameter is equal to or less than 83.82 centimetres; or
(2) $6.00, in the case of a new road vehicle tire having a rim whose diameter is equal to or less than 62.23 centimetres and whose total diameter is greater than 83.82 centimetres but does not exceed 123.19 centimetres.
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.
