Gifting a Used Vehicle to Family in Ontario: How the Tax Exemption Works

Last updated: October 9, 2026

Gifting a Used Vehicle to Family in Ontario: How the Tax Exemption Works

Quick answer: Buying a used car privately in Ontario costs 13% retail sales tax, charged on the purchase price or the vehicle's Canadian Red Book wholesale value — whichever is greater. When the vehicle is given as a gift between eligible family members, that tax can be waived, but only if you file the Sworn Statement for a Family Gift of a Used Motor Vehicle (Form 1157E). The form is sworn by the donor and the recipient together before a notary public or commissioner of oaths. Ontario allows the oath to be administered over secure video under O. Reg. 431/20 — the two of you have to be on the same call at the same time, but not in the same room — and you then print the statement and take it, with the rest of the paperwork, to a ServiceOntario centre in person.

Handing a car down to a son, a daughter, or a spouse feels like it should be paperwork-free. It is not — but it can be tax-free. The difference between a $0 transfer and a four-figure tax bill is one sworn form, and most of the trouble people run into comes from three things: not knowing which relatives count, not knowing that both people have to swear it, and assuming a low number on the bill of sale solves the problem.

This guide walks through the tax, the exemption, who qualifies, the form itself, and how to get it sworn. Minute Notary commissions the sworn statement as an Ontario notary public — see the Vehicle Transfer Documents service, book online, or call (613) 434-5555.

Caption: The gift itself is simple. The sworn statement is what makes the tax exemption stick.

Key Takeaways

What a Notary Can and Cannot Do

What a notary can and cannot do: A notary public or commissioner for taking affidavits administers the oath, takes the sworn statement on camera or across the desk, and commissions Form 1157E. A notary does not decide whether your relationship qualifies for the exemption, calculate the tax, complete the registration, or give tax advice. Eligibility and processing belong to ServiceOntario and the Ministry of Finance.

Minute Notary commissions the statement as an Ontario notary public, including online by video under O. Reg. 431/20, made under the Commissioners for Taking Affidavits Act.

The Tax You Are Trying Not to Pay

Ontario's retail sales tax (RST) survived the move to HST for one narrow purpose: private purchases of specified vehicles. If you buy a car, truck, van, motorcycle, trailer, boat, off-road vehicle or aircraft privately in Canada from someone who is not a GST/HST registrant, you pay 13% RST at the ServiceOntario counter when you register it.

For an automobile, van or truck with an empty weight of 2,200 kilograms or less bought privately in Ontario, the Ministry of Finance calculates that 13% on the purchase price or the vehicle's Canadian Red Book wholesale value, whichever is greater.

That last clause is the part people miss.

Why "Just Write $1 on the Bill of Sale" Does Not Work

It is the oldest idea in private car sales, and in Ontario it fails by design. Because the tax is charged on the greater of the two numbers, a nominal price on the bill of sale does not lower anything — the Red Book value acts as a floor underneath it.

There is a lawful way to transfer that same vehicle for $0 in retail sales tax, and it is not a loophole — it is an exemption the province publishes and expects eligible families to use. It just has conditions, and one of them is a sworn statement.

The Family Gift Exemption

ServiceOntario allows the ownership of a vehicle to be transferred to an eligible family member without paying retail sales tax when the vehicle is given as a family gift. Vehicle registration fees still apply — the exemption covers the tax, not the counter.

To claim it you need to do three things: complete the sworn statement, bring the required documents, and go in person to a ServiceOntario centre.

Which Vehicles Form 1157E Covers

"Used vehicle" on the form means more than a car. The Ministry of Finance applies retail sales tax, and the family gift exemption, to every specified vehicle: anything that needs a permit to be driven on a highway under the Highway Traffic Act, plus off-road vehicles and snowmobiles that need a permit under their own Acts.

Whatever the vehicle, the paperwork is the same: one Form 1157E, both the donor and the recipient swear it before a commissioner, and the recipient takes it to ServiceOntario with the ownership. Two people swear, so the notary step is two stamps — $24.95 each plus HST — on one appointment, online or in person.

Who Qualifies — the Full List

This is the question that decides everything, and the list is finite. ServiceOntario recognises these relationships for a tax-exempt vehicle gift:

If your relationship is not on the list, do not try to make it fit. You would be swearing to it under oath on a form that carries a criminal penalty for a false statement.

The Twelve-Month Rule

Only one exempt transfer of the same vehicle between family members is allowed within a 12-month period. This is not fine print you can overlook: paragraph 5 of Form 1157E asks you to swear that the vehicle "has not been transferred on a tax-exempt basis in Ontario as a gift within the twelve-month period immediately preceding the acquisition."

So a car gifted from a parent to a child in March cannot be gifted on from that child to a sibling in September and still be exempt.

How to Fill Out Form 1157E, Box by Box

Form 1157E is one page, and every box on it is walked through below in the order it appears on the current revision, 1157E (2022/10). Fill it in before the appointment — by hand in ink, or on screen — and leave the whole bottom block empty. If you would rather type it, our free Form 1157E template asks the same questions in the same order and gives you a clean, unsigned copy to bring.

One naming note first: the heading printed on the form reads "Sworn Statement for a Family Gift of a Used Vehicle in the Province of Ontario", while the Central Forms Repository lists it as "…of a Used Motor Vehicle…". Same form, same number, same revision.

The example values below follow one gift: Aisha Rahman, in Ottawa, receives a 2016 Honda Civic from her father, Tariq A. Rahman, who lives in Carleton Place.

1. The recipient — who is getting the vehicle

The form opens "We, ⟨Name of the recipient⟩ of the ⟨City, Town, etc.⟩ of ⟨Name of City, Town, etc.⟩ in the ⟨County, Regional Municipality, etc.⟩ of ⟨Name of County, Regional Municipality, etc.⟩, Province of Ontario". Write the recipient's full legal name as it appears on their Ontario driver's licence — that is the name ServiceOntario prints on the new permit. Then the kind of municipality and its name, and the kind of upper-tier municipality and its name. A two-tier address reads "Town of Carleton Place in the County of Lanark". A single-tier city — Ottawa, Toronto, Hamilton, London, Windsor — has no county or region above it, so write the city on both pairs rather than leaving the second one empty: the form identifies each deponent by name and place, and every one of these blanks is part of what you swear.

Example: "We, Aisha Rahman of the City of Ottawa in the City of Ottawa, Province of Ontario, and".

2. The donor — who is giving it

The same four blanks again for the person giving the vehicle. This name must match the vehicle permit, because the donor is the registered owner the vehicle is coming from. If the permit says "Tariq A. Rahman", write "Tariq A. Rahman", not a shortened version. The printed words "MAKE OATH AND SAY:" follow — nothing to fill in there.

Example: "Tariq A. Rahman of the Town of Carleton Place in the County of Lanark, Province of Ontario, MAKE OATH AND SAY:".

3. Paragraphs 1 and 2 — nothing to write, but read them

Both are pre-printed. Paragraph 1, "We have personal knowledge of the matters stated below", is why two people swear this form: each of you swears to what you know first-hand, not on behalf of the other. Paragraph 2, "The Recipient is now the owner of the Used Vehicle named in the Application for Transfer", points at the transfer section on the back of the vehicle portion of the permit. Fill that section in with the same names you use here; the clerk reads the two documents side by side.

4. Paragraph 3 — year, make, model and VIN

Copy all four from the vehicle portion of the permit, not from memory or an insurance slip. The Vehicle Identification Number is 17 characters on any vehicle built since 1981. Write it in block capitals and check it character by character against the permit — the letters I, O and Q are never used in a VIN, so anything that looks like an O is a zero.

Example: "The Used Vehicle owned by the said Recipient is a 2016 Honda Civic bearing Vehicle Identification Number ⟨17 characters from the permit⟩."

5. Paragraph 4 — the relationship, in the form's own words

"The Donor is the ⟨blank⟩ of the Recipient." The blank describes the donor from the recipient's side: a father giving his daughter a car writes "father", not "daughter". The form prints the accepted words directly under the line — father, mother, stepfather, stepmother, spouse, grandfather, grandmother, step-grandfather, step-grandmother, son, daughter, stepson, stepdaughter, grandson, granddaughter, son-in-law, mother-in-law, father-in-law, daughter-in-law, step-grandson, step-granddaughter, brother, sister — and you use one of them, exactly. If the true relationship is not on that list (aunt, uncle, niece, nephew, cousin, brother-in-law, sister-in-law, a friend), this form does not apply and the transfer is taxable; see the eligibility list earlier in this guide.

Example: "The Donor is the father of the Recipient."

6. Paragraph 5 — the gift, the date and the twelve-month clause

Three blanks, then two printed statements you are both swearing to. ⟨Name of Owner / Recipient⟩ is the recipient's name again, exactly as in box 1. ⟨Date⟩ is the date the gift was made — the day the donor handed the vehicle over, on or before the day you swear the statement, never a future date. ⟨Name of Donor⟩ is the donor as in box 2. Then, in print: the vehicle was acquired "as a gift for no consideration" — no money and nothing else of value given in return, not a token dollar, not a trade — "and has not been transferred on a tax-exempt basis in Ontario as a gift within the twelve-month period immediately preceding the acquisition". If either sentence is not true of your transfer, do not swear the form. A knowingly false statement is an offence, and the honest route is to pay the tax.

Example: "This Used Vehicle was acquired by the said Aisha Rahman on 2 September 2026 from Tariq A. Rahman as a gift for no consideration…".

7. The jurat — leave every line blank

The bottom block belongs to the appointment: "SWORN before me at the ⟨City, Town, etc.⟩ of ⟨name⟩ in the ⟨County, Regional Municipality, etc.⟩ of ⟨name⟩ this ⟨day⟩ day of ⟨Month⟩ ⟨Year⟩", the line marked "* A Commissioner, etc.", and the two lines "(Signature of Recipient)" and "(Signature of Donor)". The commissioner writes in where and when the oath was taken and signs; you sign only when told to, in the commissioner's presence — across the desk or on camera. A form that arrives already signed cannot be commissioned as it stands, because the swearing is the act, and it has to happen in front of the commissioner.

Two signature lines mean two deponents. Both of you attend, each with valid government photo ID. The form carries one seal — $24.95 plus HST — with the first signer included and the second signer charged an additional-signer fee of $24.95.

The form lists who may take it: a lawyer or notary public, a justice of the peace, a local municipal or town clerk, deputy clerk, treasurer, head of municipal council or reeve, or another person appointed by the Lieutenant Governor to administer oaths and take affidavits. ServiceOntario's own guidance notes that a commissioner of oaths may charge a fee to commission the document.

Before you print

• Both names spelled exactly as on the driver's licence (recipient) and the vehicle permit (donor).
• All eight municipality blanks filled — a single-tier city written twice, never left empty.
• Year, make, model and the 17-character VIN checked against the permit.
• One relationship word taken from the form's list, describing the donor.
• Date of the gift on or before the day you swear it.
• Nothing written in the jurat block: no place, no date, no signatures.
• The current revision, 1157E (2022/10), downloaded from the government link above.
• Both of you free for the same appointment, each with valid government photo ID.

Making a knowingly false or deceptive statement on the form is an offence under subsections 32(4) and 32(4.1) of the Retail Sales Tax Act, punishable by a fine, imprisonment, or both.

If It Is Not a Gift: Form 1155E

Not every untaxed-looking transfer is a gift. If a vehicle moves between spouses or former spouses as part of a settlement under the Family Law Act — or from an estate, under a court order, or between a corporation and its shareholders — the gift form is the wrong one.

For a vehicle acquired from a spouse or former spouse as part of a Family Law Act settlement, ServiceOntario will accept one of: a completed Form 1155E, a separation agreement, a divorce agreement, or another similar court document showing the vehicle was part of the settlement.

Form 1155E has its own guide: the sworn statement for a used vehicle transfer walks through which exemption clause it claims, the corporate Addendum, and what to write in the reasons box.

Four Things That Stall a Family Gift

The relationship is the thing most people check. These four are the ones that actually send families home from the counter, and every one of them is cheaper to find out about today than on the day.

The car may be carrying a lien

A lien registered against the vehicle does not disappear because the car was a gift. It stays attached to the vehicle, and the family member receiving it takes it subject to what the lender is still owed — which means a car handed over freely can still be repossessed if the original borrower stops paying.

Here is the trap, and it is specific to gifts. The document that would have told you is the Used Vehicle Information Package, and Ontario's own list of situations where a UVIP is not required opens with "transferring vehicle ownership between family members". A gift inside the family is precisely the transfer that never forces anyone to run the lien search — so nobody orders the package, and nobody looks.

Order one anyway. Ontario describes the UVIP as including "vehicle lien information", and directs anyone who finds a lien to the ministry's Personal Property Security Branch. This matters most in exactly the situation families assume is simplest: a parent hands down a car they have "basically paid off", and nobody has looked at the financing since 2019.

The six-day clock starts at the gift, not at the appointment

Ontario expects the recipient to register as the new owner within six days of the transfer. That deadline runs from the day the vehicle changed hands — the same date you write in paragraph 5 of the form — not from the day you swear the statement.

So the order matters. The sworn statement itself does not go stale sitting in a drawer, but the registration clock does run, and the form cannot carry a future date. The clean sequence is: hand the car over, swear the statement, go to ServiceOntario — all inside the same week. Swearing it three weeks before anyone is actually ready to go downtown just burns the deadline.

One of you may not be in Ontario

Read the first paragraph of the form before you assume this works. Form 1157E names the recipient, their city and their county, and then the printed words "Province of Ontario" — and then it does the same for the donor, ending again in "Province of Ontario". The form describes both people as being of a place in this province.

So a parent who retired to BC, or a sibling working overseas, does not simply drop into those blanks, and this is not a form to improvise on: the warning at the bottom makes a knowingly false statement an offence under the Retail Sales Tax Act. If either of you is outside Ontario, ask ServiceOntario what they want for your situation before you book, and say so when you call us.

A donor who is in Ontario but cannot travel — housebound, in hospital, in a care residence — can still join the video call from where they are. If the donor is in the Ottawa area (Ottawa, Orléans, Barrhaven, Kanata or Nepean), we can also attend in person on a mobile visit for a flat $60 travel fee.

The appointment is conducted in English

The oath is not a formality read over your head. The commissioner has to be satisfied that each of you understands what you are swearing to, and that conversation has to happen in a language you share.

Ontario publishes Form 1157E in English and in French — the foot of the form says Disponible en français — and either version is equally valid. What it does not come in is a third language, so if English is not comfortable for either deponent, arrange a neutral interpreter and mention it when you book. On this form that requirement has a sharp edge: Form 1157E is sworn by two family members, so the interpreter has to be someone from outside the transaction — not the daughter receiving the car, not the son-in-law who arranged it. Someone with a stake in the document cannot be the person explaining it.

How to Get It Sworn — Step by Step

1. Confirm the relationship qualifies. Check the list above against ServiceOntario's page before anything else. This is the step that saves a wasted appointment.
2. Download Form 1157E from the Ontario forms repository using the link above, and complete it — vehicle year, make, model, VIN, both names and municipalities, the relationship, and the date of the gift.
3. Leave both signatures blank. A sworn statement is signed in front of the commissioner, after the oath. Signing at the kitchen table means starting over.
4. Book the appointment with both people. Choose the family gift option when you book online, and say that two people will be swearing so the slot is the right length. Slots run on Ottawa time (America/Toronto).
5. Both parties join with valid government photo ID. A passport, driver's licence or Ontario Photo Card for each of you, on camera or in hand.
6. Swear and sign. Each of you swears the statement is true and signs while the commissioner watches. The commissioner completes the jurat, signs, and applies the seal.
7. Print it and take it in. ServiceOntario completes the registration in person, so print the commissioned statement and bring it to a ServiceOntario centre with the rest of the documents below.

Doing It Online

A sworn statement is a commissioning act, and Ontario's O. Reg. 431/20 permits a commissioner to administer an oath or declaration remotely by audio-visual means. That is what makes a video appointment possible for this form: the donor and the recipient join the same call — from different cities if they need to — show ID, swear on camera, and sign while the commissioner watches.

What the call does not bend is the clock. Look at how the form ends: a single jurat — one blank for the place, one for the date, one line marked "* A Commissioner, etc." — beside two deponent lines, "(Signature of Recipient)" and "(Signature of Donor)". One record of where and when the oath was taken, covering both of you. So both of you are on the same call, at the same time. Different places, yes — a parent in Ottawa and a daughter in Thunder Bay swear the same statement without either of them driving. Different appointments, no: that single block is a record of one sitting.

The registration itself is never online. ServiceOntario's instruction is to go in person to a ServiceOntario centre with the completed documents.

What to Bring to ServiceOntario

Booking note: Requirements change and depend on the situation. Confirm the current list with ServiceOntario before you go, and call (613) 434-5555 if you have questions about the notary appointment.

Common Mistakes to Avoid

• Signing the form early. Both signatures go on in front of the commissioner, after the oath.
• Sending one person. Form 1157E is sworn by the donor and the recipient together. One person cannot swear for both.
• Assuming an in-law counts. Sons- and daughters-in-law qualify; brothers- and sisters-in-law do not.
• Relying on a low bill of sale. The Red Book value sets the floor for RST.
• Re-gifting inside a year. One exempt transfer of the same vehicle between family members per 12 months.
• Downloading an old copy of the form. Take it from the Ontario forms repository each time; revisions change.
• Expired ID. Valid government photo ID is required for each person swearing.

Online or In Person — How to Decide

A Quick Scenario

A father in Barrhaven is passing his 2016 hatchback to his daughter, who has just moved to Toronto for work. The Red Book value is around $9,000, so registering it as an ordinary private purchase would cost roughly $1,170 in RST. She is his daughter, which is on ServiceOntario's eligible list, and the car has not been gifted tax-exempt in the past year.

He downloads Form 1157E, fills in the VIN, both names, and the relationship, and leaves the signatures blank. They book one video appointment together — he joins from Ottawa, she joins from her apartment — hold up their driver's licences, swear the statement, and sign while the notary watches. Two deponents: $24.95 plus HST for the seal, plus the $24.95 additional-signer fee for the second signer. She prints the commissioned statement, takes it to a ServiceOntario centre with her insurance, the ownership permit and the safety certificate, and registers the car with no retail sales tax.

Pricing and Booking

Note: pricing is per seal. The first signer is included; the second deponent on the same form is charged an additional-signer fee of $24.95. See the full price breakdown for HST and the online card fee.

Online appointments add HST plus a small card processing fee, shown in full before you pay. To book, choose the family gift option when you book online, or call (613) 434-5555.

Frequently Asked Questions

How much tax do you pay on a used car in Ontario?

Ontario charges 13% retail sales tax (RST) when you buy a specified vehicle privately in Canada from someone who is not a GST/HST registrant. For a car, van or truck with an empty weight of 2,200 kilograms or less bought privately in Ontario, the tax is calculated on the purchase price or the vehicle's Canadian Red Book wholesale value, whichever is greater.

Does writing a low price on the bill of sale reduce the tax?

No. Because RST on a privately purchased car, van or light truck is charged on the purchase price or the Canadian Red Book wholesale value, whichever is greater, a low figure on the bill of sale does not lower the tax. The Red Book value acts as a floor. The lawful way to transfer a vehicle without RST is the family gift exemption, claimed with the sworn statement on Form 1157E.

Who counts as an eligible family member for a tax-exempt vehicle gift in Ontario?

ServiceOntario lists the eligible relationships: spouse (including a common-law spouse), parent or step-parent, grandparent or step-grandparent, son or step-son, daughter or step-daughter, grandson or step-grandson, granddaughter or step-granddaughter, son-in-law, daughter-in-law, father-in-law, mother-in-law, sibling, half-sibling, and adopted sibling. Eligibility is set by ServiceOntario and the Ministry of Finance, not by the notary.

Can I gift a vehicle to my nephew, niece, aunt, uncle or cousin tax-free?

No. Nephews, nieces, aunts, uncles and cousins are not on ServiceOntario's list of eligible family members, and neither are brothers-in-law or sisters-in-law — even though sons-in-law, daughters-in-law, fathers-in-law and mothers-in-law are. A transfer to someone outside the list is treated as an ordinary private transfer and retail sales tax applies.

Do both the donor and the recipient have to swear Form 1157E?

Yes. The form is written in the plural — "We, [recipient] … and [donor] … MAKE OATH AND SAY" — and the jurat carries a signature line for the recipient and a separate one for the donor. Both people swear the same statement, so both must appear before the commissioner with valid photo ID.

Can Form 1157E be commissioned online?

A sworn statement is a commissioning act, and O. Reg. 431/20 permits an Ontario commissioner to administer an oath or declaration remotely by audio-visual means. Both parties join the same secure video appointment with valid government photo ID, swear the statement, and sign while the commissioner watches. A statement sworn that way is a properly sworn statement: the oath was administered by an Ontario commissioner under a regulation that expressly permits audio-visual means, and the jurat records where and when it was taken. Print it and take the paper copy to a ServiceOntario centre in person; the registration itself is never done online.

Can the donor and the recipient swear at separate appointments?

Form 1157E is built for one sitting. The bottom of the form is a single jurat — one blank for the place, one for the date, and one signature line marked "* A Commissioner, etc." — beside two deponent lines, "(Signature of Recipient)" and "(Signature of Donor)". A commissioner filling in that block is recording that both of you swore before them, in that place, on that date, so we book it as one appointment for the two of you. You do not have to be in the same room or the same city — one can join from Ottawa and the other from Thunder Bay — but you do have to be on the same video call at the same time.

How much does the notary step cost?

Minute Notary charges a flat $24.95 per stamp plus HST. The first signer is included; the second deponent on the same form is charged an additional-signer fee of $24.95. Online appointments add a small card processing fee, shown in full before you pay. ServiceOntario's own registration fees are separate and paid to ServiceOntario.

Can I gift a car that still has a lien on it?

You can hand it over, but the lien goes with it. A lien registered against the vehicle is not cleared by the fact that the transfer was a gift, and the family member receiving the car takes it subject to what the lender is still owed — including the lender's right to repossess the vehicle if the original borrower stops paying. Order a Used Vehicle Information Package for the VIN and read its lien section before the keys change hands; a family transfer is on Ontario's list of situations where a UVIP is not required, which is exactly why nobody thinks to look. The sworn statement and the tax exemption are unaffected either way; the debt is a separate matter between the donor and their lender.

Can I use Form 1157E to gift a motorcycle, trailer, ATV or snowmobile?

Yes. The family gift exemption covers every "specified vehicle" that is registered at ServiceOntario, not only cars: motorcycles, scooters, mopeds, motorhomes, trailers, off-road vehicles and snowmobiles. The same Form 1157E is used, sworn by both the donor and the recipient. Mobile homes are not specified vehicles, so this exemption and form do not apply. Boats and aircraft are not registered at ServiceOntario; ask the Ministry of Finance how to claim a family gift for one before you book.

What if the donor lives outside Ontario?

Read the opening paragraph of the form before you assume it works. Form 1157E names the recipient, their city and their county, then the printed words "Province of Ontario" — and then does the same for the donor, ending again in "Province of Ontario". The form describes both people as being of a place in this province, so a donor who has retired to another province or is living abroad does not simply drop into those blanks, and this is not a form to improvise on: you swear it under the Retail Sales Tax Act. Ask ServiceOntario what they want for your situation before you book, and tell us when you call. A donor who is in Ontario but cannot travel — housebound, in hospital, in a care residence — can still join the video call from where they are. If the donor is in the Ottawa area (Ottawa, Orléans, Barrhaven, Kanata or Nepean), we can also attend in person on a mobile visit for a flat $60 travel fee.

Can I gift the same vehicle twice in one year?

No. ServiceOntario allows only one tax-exempt transfer of the same vehicle between family members within a 12-month period, and Form 1157E asks you to swear that the vehicle has not been transferred tax-exempt as a gift in the twelve months immediately before the acquisition.

Do I still need a Safety Standards Certificate for a family gift?

ServiceOntario lists a Safety Standards Certificate among the documents to bring, with one exception: it is not required for a spouse-to-spouse transfer, though a spousal declaration must be completed instead. Confirm the current requirement for your situation with ServiceOntario before you go.

Can the licence plates move with the vehicle?

A plate transfer is only permitted between spouses, parents and children, and it needs a completed plate transfer declaration in addition to the gift statement. In every other eligible relationship the vehicle transfers but the plates do not.

Final Recommendation

Check the relationship against ServiceOntario's list first — everything else follows from that. If it qualifies, download Form 1157E fresh from the Ontario forms repository, fill it in, and leave both signatures blank. Book one appointment for the two of you, swear it together, then print it and take it to a ServiceOntario centre with the insurance, the ownership permit and the safety certificate. The notary makes the statement official; ServiceOntario grants the exemption and registers the vehicle.

Book Your Appointment

Need to swear the family gift statement (Form 1157E) for an Ontario vehicle? Minute Notary commissions it by secure video or at the Orléans office — flat $24.95 per stamp plus HST; when the donor and the recipient both swear, the second signer is charged an additional-signer fee of $24.95.

• Book online: Request an appointment
• Call: (613) 434-5555
• Service page: Vehicle Transfer Documents
• Related guide: Vehicle transfer & gift affidavits online
• Related guide: Lost or stolen vehicle ownership affidavit
• Hours: Every day, Saturday and Sunday included, 8:00 AM to 8:00 PM (Ottawa time)

This article is general information about Ontario's published requirements, not legal or tax advice. Eligibility for the retail sales tax exemption is determined by ServiceOntario and the Ministry of Finance.

Sources

• ServiceOntario — Transfer ownership of a vehicle to a family member
• Ontario — Retail Sales Tax
• Ontario — Retail Sales Tax: Specified vehicles
• ServiceOntario — Buy or sell a used vehicle in Ontario
• Ontario Central Forms Repository — Form 1157E
• Ontario Central Forms Repository — Form 1155E
• Commissioners for Taking Affidavits Act (Ontario)
• O. Reg. 431/20: Administering Oath or Declaration Remotely (Ontario)