Starting July 1, 2023, an increase in the duty, based on the rim diameter and the overall diameter of the tire, will reinforce the polluter-pays principle.
The specific duty for new tires will be:
- $4.50 for new road vehicle tires with a rim diameter equal to or less than 83.8 cm (33 inches);
- $6.00 for new road vehicle tires with an overall diameter greater than 83.8 cm (33 inches) but not exceeding 123.2 cm (48.5 inches).
Visit the Revenu Québec website for more details.
The specific duty for new tires takes into account the difference in collection and processing costs between new automobile and truck tires. Indeed, the larger the tire, the higher the recycling cost. This modulation therefore reinforces the application of the polluter-pays principle.
By applying the specific duty on new tires, retailers, dealers, vehicle fleet operators, auto or truck parts recyclers, scrap dealers, and municipalities join the Quebec Waste Tire Management Program and become partners benefiting from a free tire collection service.
Applying the Specific Duty in GEM-CAR
Create the category Specific Duty. In the main menu on the left side of the application, click on Inventory > Categories > +Add.
Enter the following data:
- Code
- Name
- Tax rules
- Charter account for sales
- Charter account for purchases
Click Save.
Specific Duties: One for Cars and One for Trucks
In the main menu on the left side of the application, click Inventory > Products and Services > +Add.
In the Info tab, enter the following data:
- Code
- Name
- Category (070-Specific Duties)
Click Save.
In the Sales tab, enter the following data:
- Regular selling price
- Regular return price
- Default quantity
Click Save.
Specific Duties on Tires - Trucks
In the Info tab, enter the following data:
- Code
- Name
- Category
Click Save.
In the Sales tab, enter the following data:
- Regular selling price
- Regular return price
- Default quantity
Click Save.
New Tires: Car and Truck
In the Info tab, enter the following data:
- Code
- Name
- Tax rules
- Charter account for sales
- Charter account for purchases
Click Save.
NEW TIRES (CAR)
NEW TIRES (TRUCK)
For each of the two categories, under the Products and Services tab, in the Automatic Products section, link the Specific Duties product by clicking +New.
Select the specific duty product for the appropriate tires.
Finally, for each of the two New Tires categories, under the Options tab, select the quantities of products added for sale so that the taxes are adjusted according to the number of new tires purchased.
Now, when selling products in the New Tires category, the specific duties will be added automatically.
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