Motor vehicles brought into a participating province
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Motor vehicles brought into a participating province
For motor vehicles that require registration under the laws of a participating province, the tax is payable to the Receiver General, but collected by the provincial licensing authorities on the earlier of:
- the day you register the vehicle in the participating province; or
- the day on or before which you have to register the vehicle.
Note
A specified motor vehicle is defined to mean a vehicle that is, or that would be, if it were imported, classified under several tariff items in Schedule I to the Customs Tariff. Generally, this includes almost all motor vehicles, other than racing cars classified under heading number 87.03, and any prescribed motor vehicles.
Forms and publications
- Pamphlet RC4100, Harmonized Sales Tax and the Provincial Motor Vehicle Tax
- GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province
- GST/HST Info Sheet GI-119, Harmonized Sales Tax - New Place of Supply Rule for Sales of Specified Motor Vehicles
- Date modified:
- 2013-04-12