When buying a vehicle from one province (e.g. Alberta), you will initially pay the tax rate applicable in that province (e.g. 5%) on your vehicle at the dealership when checking out.
However, you will be forced to pay the rest of the tax when you bring the vehicle back into your original province of residence.
Ex: Consumers residing outside of Alberta will not be able to register license plates or insurance for their new vehicle until they reimburse the amount owing in taxes to the government.