Just a heads up - I'm paying to have a couple of rims replaced (ouch), and charged me GST + QST. Turns out there's a couple of CRA rules that give somewhat contradictory answers. Final resolution from CRA is that we have to pay QST if you use valet service. If they had used a third party shipping company then the lower Ontario HST would have been payable. So if, for example, I had bought wheels and they shipped them to me, then I'd pay the lower HST; but because they mounted them on the car and delivered the car by valet, I pay QST. Quebec GST 5% + QST 9.975% = 14.975% Ontario HST = 13% Difference = 1.975% So if you get your car serviced in Quebec, and they valet the car, you'll pay the higher Quebec taxes. Not a huge big deal, amounts to something like $70, but it's a little cheaper if you get your car serviced in Ontario!