Purchase or sale of a used vehicle - Change to QST rules
If you’re an individual
Effective January 1, 2025, when you buy or sell a used motor vehicle that’s 14 years old or less, the QST will be calculated on the vehicle’s estimated value if this is higher than the agreed sale price.
Whether you buy a used vehicle from an individual you’re not related to or from a dealer, the QST is always collected by the Société de l’assurance automobile du Québec when the vehicle is registered.
For more information on the payment or collection of taxes, contact Revenu Québec website .