Not every tax-exempt vehicle transfer is a family gift. Estates, separation settlements and corporate transfers use Form 1155E instead — sworn by both parties. Which form you need, what the reasons box wants, and what it costs.
Last updated: September 1, 2026
Form 1155E: The Sworn Statement for a Used Vehicle Transfer in Ontario
Quick answer: When a used vehicle changes hands in Ontario and the transfer is neither an ordinary sale nor a family gift, ServiceOntario asks for the Sworn Statement for the Transfer of a Used Motor Vehicle (Form 1155E). It is the form for a vehicle inherited under a will, a vehicle moved between spouses or former spouses as part of a separation settlement, a settler's effect, or a transfer between a corporation and its shareholder. Like the family gift form, it is sworn by both parties — one jurat, two signature lines. Ontario allows the oath to be administered over secure video under O. Reg. 431/20; you then print the statement and take it to a ServiceOntario centre in person.
Most people arrive at this form sideways. A parent dies and the car has to go to a beneficiary. A marriage ends and the second vehicle goes with the settlement. A contractor winds down the numbered company and the truck moves into their own name. In each case there was no sale, no money changed hands, and the transfer is not a gift either — so the family gift form is the wrong one, and there is real tax riding on getting it right.
This guide covers what Form 1155E is, how it differs from Form 1157E, the four situations it actually covers, what the reasons box wants, 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.
Key Takeaways
| Decision point | What to check | Why it matters |
|---|---|---|
| Which form | Gift between family → 1157E. Anything else → 1155E | They claim different exemption clauses of the same Act. |
| The situations | Bequest, spousal settlement, settler's effect, corporate | These are the transfers 1155E was drafted for. |
| Who swears | The recipient and the transferring party | One form, two deponents, two signature lines. |
| The reasons box | Paragraphs 4 and 5, in your own words | This is the part ServiceOntario actually reads. |
| Corporate extra | An information Addendum from ServiceOntario | Printed on the form itself; easy to miss. |
| Where it ends | A ServiceOntario centre, in person, within six days | The notary commissions; ServiceOntario registers. |
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, witnesses the signatures, and commissions Form 1155E. A notary does not decide whether your transfer qualifies for the exemption, calculate the tax, complete the registration, or give tax or legal advice. Eligibility and processing belong to ServiceOntario and the Ministry of Finance.
Minute Notary commissions the statement as an Ontario notary public, including by video under O. Reg. 431/20, made under the Commissioners for Taking Affidavits Act.
The Tax This Form Is About
Ontario charges 13% retail sales tax on a specified vehicle bought privately — that is, from someone who is not a GST/HST registrant. The rate sits in subsection 4.2(1.1) of the Retail Sales Tax Act.
The detail that catches people is how the tax is measured. Subsection 4.2(3) defines "fair market value" as the greater of the vehicle's fair value or its average wholesale price. The wholesale figure acts as a floor, which is why writing a token number on a bill of sale does not reduce anything.
A "specified vehicle" is broader than a car. For the 13% rate it covers a motor vehicle or other vehicle needing a permit under the Highway Traffic Act, off-road vehicles and motorized snow vehicles needing a permit, aircraft, and vessels.
The Act then lists the transfers that are not taxed. Those exemptions are the whole reason the sworn statements exist.
1155E or 1157E — Which Form You Need
This is the question worth getting right, and there is an unusually clean answer: the two forms cite different clauses of the same subsection, and each form prints its authority on its own first line.
| Form 1157E | Form 1155E | |
|---|---|---|
| Full name | Sworn Statement for a Family Gift of a Used Motor Vehicle | Sworn Statement for the Transfer of a Used Motor Vehicle |
| Revision | 1157E (2022/10) | 1155E (2014/06) |
| Authority cited | RSTA clause 4.2(4)(d) | RSTA clauses 4.2(4)(a), (b), (c), (e) |
| Covers | A gift from an eligible family member | Bequest, spousal settlement, settler's effects, corporate transfers |
| Frequency limit | One exempt gift per vehicle per 12 months | No 12-month rule on the form |
| Deponents | Recipient and donor | Recipient and transferring party |
Clause 4.2(4)(d) — the 1157E clause — exempts a vehicle "acquired by a person by gift from a member of his or her family". If your situation genuinely is that, you want the gift form and the family gift guide instead.
Everything else in the list belongs to 1155E.
The Four Situations Form 1155E Covers
1. A vehicle inherited from an estate
Clause 4.2(4)(c) exempts a specified vehicle "acquired by a person by bequest". This is the estate case: the registered owner has died, the will leaves the vehicle to a beneficiary, and the vehicle moves to that beneficiary rather than being sold.
Note the word. A bequest is a gift under a will. That is a different legal event from a living family member handing over a car, which is why it sits in its own clause and uses the other form.
2. A vehicle transferred on separation or divorce
Clause 4.2(4)(e) is the most precisely drafted of the four. It exempts a vehicle "acquired from the person's spouse or former spouse, if the acquisition is the result of the breakdown or dissolution of the conjugal relationship … and is in satisfaction of the person's rights under the Family Law Act".
Three conditions, all of which have to be true: it comes from a spouse or former spouse, it results from the relationship ending, and it is part of settling Family Law Act rights. A vehicle handed over between spouses who are still together is a family gift under clause (d), not this.
For this situation ServiceOntario will accept a completed Form 1155E or a separation agreement, a divorce agreement, or a similar court document showing the vehicle formed part of the settlement. If you already have an executed separation agreement that names the vehicle, ask ServiceOntario whether they need the sworn statement at all before you book an appointment.
3. Settler's effects and certain personal property
Clauses 4.2(4)(a) and (b) point at paragraphs 58 and 59 of subsection 7(1) of the Act — settler's effects and certain tangible personal property. In practice this is the person moving to Ontario and bringing a vehicle they already owned.
4. Corporations and shareholders
This one is not in the clause list on the front of the form; it is in the Note printed at the bottom, and it is the item most often missed:
When claiming an exempt transfer of used vehicles between Corporations, or between a Corporation and Shareholder, attach to the sworn statement an information Addendum which may be obtained from the ServiceOntario Centre/Driver and Vehicle Licence Issuing Office.
The rules behind it live in section 13 of Regulation 1013 under the Act. Two definitions there decide whether a corporate transfer qualifies:
- Corporations are related if one wholly owns the other, or both are wholly-owned by the same person.
- A corporation is wholly-owned where shares representing not less than 95 per cent of the sum of the stated capital of all classes and series are owned directly or indirectly by that person, or by an individual together with members of their family.
The regulation also asks whether tax was already paid on the property by the transferor, the individual who wholly owns the transferor, or a related corporation. That is the point of the exemption — it prevents the same vehicle being taxed twice as it moves inside one ownership group.
Pick up the information Addendum from a ServiceOntario centre before your notary appointment. The Addendum is a ServiceOntario document, not something a notary supplies, and the sworn statement is incomplete without it for a corporate transfer.
The Form Itself
Ontario Ministry of Finance · revision 2014/06
Published by the Ontario Ministry of Finance. Download it from the government rather than from a copy — an out-of-date revision can be turned away at the counter. Complete it, but leave both signatures blank until the appointment.
Form 1155E is a single page. Above the oath it collects each party's name and municipality. Below it, five numbered paragraphs:
- Both parties have personal knowledge of the matters stated.
- The recipient is now the owner of the used vehicle named in the Application for Transfer.
- The vehicle's year, make, model and Vehicle Identification Number. More than one vehicle? Attach a list with the year, make, model and VIN of each.
- The vehicle was acquired by the named recipient, on a date, from the named transferring party, as the result of a stated reason.
- The detailed reason for the transfer.
Three details matter more than the rest.
First, it is sworn in the plural. The form opens "We, ⟨name of recipient⟩ … and ⟨name of donor⟩ … MAKE OATH AND SAY", and the jurat carries a signature line for the recipient and a separate one for the donor. One document, two deponents. Both people appear before the commissioner with valid photo ID, and each swearing is its own notarial act.
Second, the box says "donor" even when nothing was donated. The form borrows its layout from the family gift statement, so the party the vehicle came from is labelled Name of Donor whether that party is an estate trustee, a former spouse, or a corporation. Fill it in with the transferring party's name and let paragraphs 4 and 5 carry the real story.
Third, Ontario names 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.
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.
What to Write in the Reasons Box
Paragraphs 4 and 5 are the only free-text fields on the form, and they are the part a ServiceOntario clerk actually reads. Vague entries are the most common reason a transfer stalls at the counter.
Write the event, plainly, and make sure it matches the documents in your hand:
| Situation | A reason that reads clearly |
|---|---|
| Estate | The vehicle formed part of the estate of the late ⟨name⟩, who died on ⟨date⟩, and was distributed to the recipient as a beneficiary under the will. |
| Separation | The vehicle was transferred to the recipient by their former spouse under a separation agreement dated ⟨date⟩, in satisfaction of rights under the Family Law Act. |
| Corporate | The vehicle was transferred from ⟨corporation⟩ to its shareholder ⟨name⟩, who owns 100% of the issued shares, on the winding up of the corporation's operations. |
| Settler | The recipient moved to Ontario from ⟨province or country⟩ on ⟨date⟩ and brought the vehicle, which they already owned before the move. |
Bring the underlying document to the appointment — the will, the separation agreement, the corporate records. The notary does not keep or assess it, but you want the sworn wording and the paperwork to agree before you swear to it, not after.
Doing It Online
A sworn statement is commissioned, not witnessed, and Ontario's O. Reg. 431/20, made under the Commissioners for Taking Affidavits Act, permits an Ontario commissioner to administer an oath or declaration remotely by audio-visual means.
In practice:
- Both parties join the same secure video appointment, each with valid government photo ID.
- The commissioner confirms identity, confirms each person understands the statement, and administers the oath or affirmation.
- Each person signs their own line while the commissioner watches.
- The commissioner completes the jurat, signs and seals.
- You print the commissioned statement and take the print to ServiceOntario.
The two parties do not have to be in the same room, or the same city — useful when an estate trustee is in one place and the beneficiary in another, or when a separation means the two parties would rather not sit at one table.
Acceptance at the counter is ServiceOntario's decision, not the notary's. O. Reg. 431/20 permits remote commissioning, but confirm with the ServiceOntario centre you plan to visit that they will accept a remotely commissioned, printed statement before you book.
Then Print It and Take It In
Ontario requires you to register as the new owner within six days, in person at a ServiceOntario centre. The sworn statement is one item in a bundle. Ontario's published list for registering a used vehicle is:
- Proof of Ontario insurance
- Your Ontario driver's licence
- The Used Vehicle Information Package (UVIP)
- The bill of sale, where one applies
- A Safety Standards Certificate, where one applies
- The annual or semi-annual emission and safety inspection, where one applies
- The owner's permit with the Application for Transfer completed on the back
- The odometer reading
Add your Form 1155E, plus the information Addendum if the transfer is corporate.
Two things worth knowing before you go. The UVIP will tell you whether there is a lien on the vehicle — worth checking on an estate vehicle in particular, where nobody may know what financing was outstanding. And licence plates travel with the driver, not the vehicle, so the plates do not automatically follow the transfer.
Common Mistakes to Avoid
- Reaching for the gift form because no money changed hands. No consideration does not make a transfer a gift. An estate distribution and a separation settlement are different exemptions in different clauses, and they use 1155E.
- Sending one person to the appointment. Both parties swear. One signature on a two-signature jurat comes back.
- Leaving the reasons box near-empty. "Family" or "transfer" tells the clerk nothing. Name the event and the date.
- Forgetting the corporate Addendum. It is printed on the form, and it comes from ServiceOntario, not the notary.
- Signing before the appointment. A jurat records that the oath was administered and the signature made in front of the commissioner. Pre-signed, it has to be redone.
- Assuming a low bill-of-sale figure is the answer. Tax is measured on the greater of fair value or average wholesale price. If the transfer is genuinely exempt, claim the exemption properly instead.
- Leaving it past six days. The registration deadline runs from the transfer, not from when you get around to the paperwork.
Online or In Person — How to Decide
| Choose online when | Choose in person when |
|---|---|
| The two parties are in different cities | You want the commissioned original handed to you |
| Schedules are hard to line up | Either party is uncomfortable with video ID checks |
| The paperwork is already complete | You still need help assembling the bundle |
| ServiceOntario has confirmed they accept a printed remote statement | The centre has told you they want a wet-signed original |
Either route produces the same commissioned statement. The difference is logistics, not legal weight.
Pricing and Booking
Minute Notary charges a flat $24.95 per stamp plus HST, the same rate for every document we commission, regardless of length.
Each person who swears is one notarial act, so:
| What you are swearing | Stamps | Before HST |
|---|---|---|
| Form 1155E, recipient only (rare) | 1 | $24.95 |
| Form 1155E, both parties | 2 | $49.90 |
| 1155E plus a second sworn document | 3+ | $24.95 each |
Online appointments add a small card processing fee, shown in full before you pay. ServiceOntario's own registration and permit fees are separate and paid to ServiceOntario.
Frequently Asked Questions
What is Form 1155E used for in Ontario?
Form 1155E is the sworn statement ServiceOntario asks for when a used vehicle changes hands in a way that is neither an ordinary private sale nor a family gift. It cites clauses 4.2(4)(a), (b), (c) and (e) of the Retail Sales Tax Act — settler's effects, certain tangible personal property, a vehicle acquired by bequest, and a vehicle acquired from a spouse or former spouse under a Family Law Act settlement. It is also the form used for exempt transfers between corporations or between a corporation and its shareholder.
What is the difference between Form 1155E and Form 1157E?
They claim different exemptions under the same subsection. Form 1157E is the family gift form and cites clause 4.2(4)(d). Form 1155E cites clauses 4.2(4)(a), (b), (c) and (e). A genuine gift between living family members uses 1157E; an estate, a separation settlement or a corporate transfer uses 1155E.
Do both people have to swear Form 1155E?
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 before the commissioner, so both need valid government photo ID.
Why does Form 1155E say "donor" when my transfer is not a gift?
The form reuses the family gift statement's layout, so the transferring party is labelled Name of Donor even for an estate distribution, a separation settlement or a corporate transfer. Complete it with that party's name; paragraphs 4 and 5 record the actual nature of the transfer.
What do I write in the reasons box on Form 1155E?
Paragraph 4 asks who the vehicle came from and on what date, "as the result of" a reason; paragraph 5 asks for the detailed reason. Describe the real event — the estate and the beneficiary, the separation agreement and its date, the corporation and the shareholding. You swear it is true, so it must match your supporting documents.
Can Form 1155E be commissioned online in Ontario?
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 photo ID, swear and sign while the commissioner watches. You then print the statement and take it to a ServiceOntario centre in person. Confirm with ServiceOntario that they will accept a remotely commissioned statement before you book.
How much does it cost to notarize Form 1155E?
A flat $24.95 per stamp plus HST. Each person who swears is one stamp, so a statement sworn by both parties comes to $49.90 plus HST. Online appointments add a small card processing fee, shown before you pay. ServiceOntario's fees are separate.
Do I need an addendum for a transfer between a corporation and a shareholder?
Yes. A note printed on Form 1155E requires an information Addendum to be attached when you claim an exempt transfer between corporations, or between a corporation and a shareholder. The form directs you to obtain it from the ServiceOntario Centre or Driver and Vehicle Licence Issuing Office.
Can I use Form 1155E instead of a separation agreement?
For a vehicle acquired from a spouse or former spouse under a Family Law Act settlement, ServiceOntario will accept a completed Form 1155E, a separation agreement, a divorce agreement, or a similar court document showing the vehicle formed part of the settlement. Ask ServiceOntario which they want for your situation.
How long do I have to register the transfer?
Ontario requires you to register as the new owner within six days, in person at a ServiceOntario centre, with the full bundle of documents.
Does the 13% retail sales tax apply to boats and trailers too?
The Act charges tax on a "specified vehicle", which for the 13% rate includes motor vehicles and other permitted vehicles, off-road and motorized snow vehicles requiring a permit, aircraft and vessels. Confirm the requirement for your particular item with ServiceOntario.
Final Recommendation
Start by naming the event, not the paperwork. If a living family member is handing over a car, it is a gift and you want Form 1157E. If the vehicle is coming out of an estate, out of a separation, or out of a corporation, it is Form 1155E — and the clause the form cites is the reason.
Then do three things before you book: get the current revision of the form from the government, write out the reason in paragraphs 4 and 5 so it matches your supporting document, and — if the transfer is corporate — collect the information Addendum from ServiceOntario. Bring both parties to the appointment. The commissioning step itself takes minutes.
Book Your Appointment
Need to swear the transfer statement (Form 1155E) for an Ontario vehicle? Minute Notary commissions it by secure video or at the Orléans office — flat $24.95 per stamp plus HST, so $49.90 when both parties swear.
- Book online: Request an appointment
- Call: (613) 434-5555
- Service page: Vehicle Transfer Documents
- Related guide: Gifting a used vehicle to family in Ontario
- 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
- Ontario Central Forms Repository — Form 1155E
- Ontario Central Forms Repository — Form 1157E
- Retail Sales Tax Act, R.S.O. 1990, c. R.31 — section 4.2
- R.R.O. 1990, Reg. 1013 (General) under the Retail Sales Tax Act — section 13
- ServiceOntario — Buy or sell a used vehicle in Ontario
- ServiceOntario — Transfer ownership of a vehicle to a family member
- Commissioners for Taking Affidavits Act (Ontario)
- O. Reg. 431/20: Administering Oath or Declaration Remotely (Ontario)
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About the author
Duong Quan Nguyen
Notary Public & Licensed Paralegal, Province of Ontario (LSO #P21230)
Duong Quan Nguyen is an Ottawa Notary Public and Licensed Paralegal, appointed under Ontario’s Notaries Act and a member of the Law Society of Ontario. Since 2020 he has helped Ottawa clients with certified copies, affidavits, statutory declarations, travel consent letters, and immigration paperwork. This guide is general information, not legal advice.