Form 1155E: The Sworn Statement for a Used Vehicle Transfer in Ontario

Last updated: September 23, 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 — both parties on the same call at the same time, from wherever they each are — and 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.

Caption: No sale, no gift — and still a sworn statement before the transfer registers.

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 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, as an online notary for clients across Canada, 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.

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.

How to Fill Out Form 1155E, Box by Box

Prefer to type it? Our fillable Form 1155E template builds the same statement box by box and books the commissioning appointment at the end. If the vehicle is a gift from an eligible family member, you want the family gift form guide instead; every guide on the transfer paperwork is collected in the vehicles and ServiceOntario topic.

Form 1155E is one page on its current revision, 1155E (2014/06), and unlike the gift form it is a fillable PDF — the "Clear Form" and "Print Form" buttons in its corners are there because you can type straight into it on screen. Every box is walked through below in the order it appears. Fill it in before the appointment and leave the bottom block empty.

Check the top line before anything else. Under "TO WIT:" the form cites the Retail Sales Tax Act "clause 4.2(4) (a)(b)(c)(e), 4.2(8), 8(2), and Regulation 1013 Section 13". That is how you know you are holding the transfer form: the gift form cites clause 4.2(4)(d) and Regulation 1012 instead.

The example values below follow one transfer: Priya Shah, in Ottawa, receives her late mother's 2018 Toyota RAV4 from the estate, whose estate trustee is her brother, Rohan Shah, in Mississauga.

1. The recipient — the new owner

The form opens "We, ⟨Name of 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 on their Ontario driver's licence — 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 "City of Mississauga in the Regional Municipality of Peel". A single-tier city such as Ottawa has no county or region above it, so write the city on both pairs; every one of these blanks is part of what you swear.

Example: "We, Priya Shah of the City of Ottawa in the City of Ottawa, Province of Ontario, and".

2. The "Name of Donor" box — the party the vehicle came from

The second set of blanks is labelled Name of Donor even though nothing was donated. The form borrows its layout from the family gift statement, so the party the vehicle came from goes here whether that party is an estate trustee, a former spouse, or a corporation. Write that name as it appears on the vehicle permit and on the underlying document — the will, the separation agreement, the corporate record — and for an estate you can add the capacity after the name. Then the party's municipality, in the same two pairs.

Example: "Rohan Shah, estate trustee of the estate of Meera Shah, of the City of Mississauga in the Regional Municipality of Peel, Province of Ontario, MAKE OATH AND SAY:".

3. Paragraphs 1 and 2 — pre-printed, but note the "(s)"

Paragraph 1, "We have personal knowledge of the matters stated below", is why both parties swear: each to what they know first-hand. Paragraph 2, "The Recipient is now the owner of the Used Vehicle(s) named in the Application(s) for Transfer", points at the transfer section on the back of each vehicle permit — fill those in with the same names you use here. The "(s)" is deliberate: this form can carry more than one vehicle, which the gift form cannot.

4. Paragraph 3 — year, make, model and VIN, or a list

Copy all four from the vehicle portion of the permit. The Vehicle Identification Number is 17 characters on any vehicle built since 1981; write it in block capitals and check it against the permit character by character — I, O and Q are never used in a VIN, so anything that looks like an O is a zero. Transferring more than one vehicle? The form says so itself: "If more than 1 vehicle is being transferred attach list including Year, Make, Model and VIN Number." Bring that list to the appointment: the commissioner marks it as an exhibit to the statement, which is one extra seal.

Example: "The Used Vehicle(s) owned by the said Recipient is/are a 2018 Toyota RAV4 bearing Vehicle Identification Number ⟨17 characters from the permit⟩."

5. Paragraph 4 — who, when, from whom, and the short reason

Four blanks. ⟨Name of Owner/Recipient⟩ is the recipient again, exactly as in box 1. ⟨Date⟩ is the date the recipient acquired the vehicle — the day of the distribution from the estate, the date of the separation agreement, the day the corporation transferred it, the date of the move — on or before the day you swear, never a future date. ⟨Name of Donor⟩ is the transferring party as in box 2. Then "as the result of ⟨Reason(s)⟩": a few words naming the event — "the death of Meera Shah", "a separation agreement", "the winding up of ⟨corporation⟩", "settler's effects on moving to Ontario". Keep it short; paragraph 5 is where the detail goes.

Example: "The Used Vehicle(s) was/were acquired by the said Priya Shah on 20 August 2026 from Rohan Shah, estate trustee of the estate of Meera Shah, as the result of the death of Meera Shah."

6. Paragraph 5 — the detailed reason, on three ruled lines

The only free-text box on the form, and the part a ServiceOntario clerk actually reads. Write the event in one or two plain sentences that match the document in your hand; the table in the next section gives wording for each of the four situations. If three lines are not enough, the overflow goes on an attached sheet, which the commissioner marks as an exhibit.

Example: "The vehicle formed part of the estate of the late Meera Shah, who died on 14 March 2026, and was distributed to the recipient, her daughter, as a beneficiary under her will dated 3 May 2019."

7. The Note — when a corporation is involved

The Note printed at the foot of the form: "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 License Issuing Office." Get the Addendum before the appointment. It is a ServiceOntario document, not something the notary supplies, and the statement is incomplete without it for a corporate transfer.

8. 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 — the swearing is the act.

The form is sworn in the plural — "We … MAKE OATH AND SAY" — and the two signature lines mean two deponents. Both parties 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. An estate trustee or a corporation's signing officer swears for the party they represent.

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.

Before you print

• Both names spelled exactly as on the driver's licence (recipient) and the vehicle permit and underlying document (transferring party).
• 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; a list attached if there is more than one vehicle.
• The short reason in paragraph 4 and the detailed reason in paragraph 5 tell the same story as the will, agreement or corporate record you will bring.
• The ServiceOntario Addendum in hand for any corporate transfer.
• Date of acquisition on or before the day you swear it.
• Nothing written in the jurat block: no place, no date, no signatures.
• The current revision, 1155E (2014/06), downloaded from the government link above.
• Both parties 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.

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:

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:

1. Both parties join the same secure video appointment, each with valid government photo ID.
2. The commissioner confirms identity, confirms each person understands the statement, and administers the oath or affirmation.
3. Each person signs their own line while the commissioner watches.
4. The commissioner completes the jurat, signs and seals.
5. 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. What they do have to share is the appointment. 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 parties, which is why this is one appointment rather than two half-appointments.

One limit worth reading off the form itself before you plan around it: the opening paragraph names each party, their city and their county, and then the printed words "Province of Ontario" — once for the recipient and again for the transferring party. An estate trustee or a beneficiary who lives in another province does not simply drop into those blanks. Ask ServiceOntario what they want for that situation 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

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.

The form carries one seal, and a second deponent on the same form is an additional signer, so:

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. 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 two parties swear Form 1155E at separate appointments?

Form 1155E is built for one sitting. The bottom of the form is 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)". A commissioner filling in that block is recording that both parties swore before them, in that place, on that date, so it is booked as one appointment. They do not have to be in the same room or the same city — an estate trustee in one city and a beneficiary in another is the ordinary case — but they do have to be on the same video call at the same time.

How much does it cost to swear Form 1155E?

A flat $24.95 per stamp plus HST. The first signer is included; the second party on the same form is charged an additional-signer fee of $24.95. 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 on a mobile visit — flat $24.95 per stamp plus HST; when both parties 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: 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)