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 541.51
Disposition versions
541.51. Every person who carries on business or ordinarily resides in Québec and purchases by way of a retail sale made outside Québec a new tire or a road vehicle equipped with new tires that is in Québec shall immediately make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire so purchased or per new tire equipping the road vehicle the person purchases.
Every person who carries on business or ordinarily resides in Québec and leases, by way of a retail leasing agreement entered into outside Québec, a new tire or a road vehicle equipped with new tires that is in Québec, shall, immediately on signing the lease, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire so leased or per new tire equipping the road vehicle the person leases.
