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