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Automotive Services and Parts - Non- Taxable List
This is a list of non-taxable services provided by the automotive industry.
Services not on this list may be taxable and may be found on our taxable list . If the item is not on either list and you are unsure how tax applies, please contact us.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
- Aerodynamic devices for commercial tractor-trailers - tractor-trailer gap fairings, tractor roof fairings, trailer side skirts, aerodynamic bumpers, tank skirts, base flaps and boat tails
- Air Care inspection services
- Anti-idling devices for trucks and truck-tractors with a gross vehicle weight of 5,000 kg or more – auxiliary power units, cabin heaters and engine heaters (from February 18, 2009 to March 31, 2012, inclusive)
- Auto detailing, cleaning
- Battery boosting - excludes battery recharging
- Car/vehicle washes and waxes
- Delivering gas (e.g. roadside service)
- Detailing, auto/vehicle
- Diagnostic services
- Emission control devices for diesel vehicles (see Bulletin SST 122, Automotive Services and Parts for more information)
- Engine shampooing/cleaning and power washing
- Estimating services
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- Power washing and engine cleaning
- Polishing vehicles - excluding cut polishing
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- Roadside services: unlocking vehicles, emergency tire changing, delivering gas, boosting batteries, and towing to repair shops (excludes roadside battery recharging)
- Retrieval fees or charges for towing vehicles
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- Safety inspection services
- Services provided free-of-charge
- Shampooing, engine
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- Testing services (e.g. safety testing)
- Towing services - excludes repairs, such as repairing flat tires
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- Upholstery cleaning
- Unlocking vehicles
- Washing, vehicles
- Waxing, vehicles
Last Revised: February 2009 |
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