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Levy

A $3 levy has been implemented for all tires under 24.5 inches in rim size and 48.5 inches overall diameter. Annual sales of 7 million tires yield a levy of $21 million collected from 9000 retailers registred as a business for revenu Quebec files.

Website : www.revenu.gouv.qc.ca/fr/travailleur_autonome/oblig_fiscales/pneus/info.asp