Fillable Printable Gift of a Vehicle - British Columbia

Gift of a Vehicle - British Columbia

GIFT OF A vehIcle

under the Provincial Sales Tax Act

INSTRUcTIONS:

•Usethisformtoclaimanexemptionfromprovincial

salestax(PST)onavehiclereceivedasagiftfroma

relatedindividual.

“Related individual”means:

 (a)aperson’sspouse,child,grandchild,greatgrandchild,

 parent,grandparent,greatgrandparent,orsibling,or

 (b)thespouseofaperson’schild,grandchildorgreat

 grandchild,or

 (c)thechild,parent,grandparentorgreatgrandparentof

 aperson’sspouse.

•Ifthevehicleisagifttoaregisteredcharityorthe

vehiclewasreceivedasaprizeoraward,referto

Bulletin PST 308, PST on Vehicles,orcallus.

•ForgiftswithinBC(vehiclealreadyregisteredinBC),

onlyPartAandPartCmustbecompleted.Forgifts

comingfromoutsideofBC(vehicleregisteredoutside

ofBC),PartA,PartBandPartCmustbecompleted.

•Boththedonor(s)(thepersongivingthegift)andthe

recipient(s)(thepersonreceivingthegift)mustsignthis

formatorbeforethetimeofregistrationortransferof

thevehicle.

Freedom of Information and Protection of Privacy Act (FOIPPA) – ThepersonalinformationonthisformiscollectedforthepurposeofadministeringtheProvincial Sales Tax

Act undertheauthorityofsection26(a)oftheFOIPPA.Questionsabout thecollectionoruseofthisinformationcanbedirectedtotheManager,ProgramServices,POBox9442

StnProvGovt,VictoriaBCV8W9V4.(Telephone:toll-freeat1877388-4440)

MailingAddress:

POBox9442StnProvGovt

VictoriaBCV8W9V4

gov.bc.ca/pst

DOnOr(S)FUllleGAlnAMe

PART A – MUST Be cOMPleTed By The dONOR(S) ANd RecIPIeNT(S)

DOnOr(S)MAIlInGADDreSS(include street or PO box, city, province and postal code)

DOnOr(S)TelePhOnenUMBer

•PresentthisformtotheAutoplanbroker,onceitis

completedinfull.

•ForvehiclescomingfromoutsideofBC,providethe

Autoplanbrokerwiththerequireddocumentsnoted

inPartB.

•TheAutoplanbrokercanonlyprocesstheregistrationas

exemptifthisformiscompletedinfullandthebrokerhas

reviewedthecompletedformandrequireddocumentation.

•Theministryrecommendstherecipient(s)ofthevehicle

keepthisdocumentforveyearsforauditpurposes.

•Formoreinformation,refertoBulletin PST 308, PST on

Vehicles.

•Foranyquestionsaboutthisform,pleasecalltheministry

toll-freeat1 877 388-4440.

Note: loan takeovers are not considered gifts. Tax is

payable on the outstanding loan amount. Providing

other forms of consideration in exchange for vehicles

(e.g. trades) are also not considered gifts.

()

reCIPIenT(S)FUllleGAlnAMe

reCIPIenT(S)TelePhOnenUMBer

()

reCIPIenT(S)MAIlInGADDreSS(include street or PO box, city, province and postal code)

reCIPIenT(S)relATIOnShIPTODOnOr(S)(

see denition of “related individual” above)

reGISTrATIOnnUMBer

VehICleIDenTIFICATIOnnUMBer(VIn)YeAr

MAKe

MODel

vehIcle INFORMATION

FIn319/WeBrev.2015/6/25

PLEASE CONTINUE ON PAGE 2

FIn319/WeBrev.2015/6/25

Page2

1. The dONOR PAId ONe OF The FOllOwING TAXeS: (check ( ) one)

PART B – FOR OUT-OF-PROvINce GIFTS wIThIN cANAdA ONly (PART A MUST AlSO Be cOMPleTed)

PSTafter March 31, 2013

(undertheProvincial Sales Tax Act)

PSTbefore July 1, 2010

(undertheSocial Service Tax Act)

ToqualifyforanexemptionfromPSTonanout-of-provincevehiclereceivedasagift,thedonormustbearelatedindividual

andhavepreviouslypaidaqualifyingtax,qualiedforanexemptionorreceiveditasagiftinBCbeforeApril1,2013.

TaxonDesignatedProperty(TDP)from

July 1, 2010 to March 31, 2013

(undertheConsumption Tax Rebate and

Transition Act)

7%BCportionofthehSTfrom July 1, 2010

to March 31, 2013(undertheExcise Tax Act)

Salestaxinanotherprovince

(GST is not a qualifying tax)

3. The dONOR ReceIved The vehIcle AS A GIFT IN Bc:

CopyofICBCAPV9T(Transfer/Tax Form)showingproofofgift

before April 1, 2013

notarizedstatementfromdonor.Mustincludeconrmationthatthe

donoracquiredthevehicleasagiftinBCbefore April 1, 2013.



notarizedstatementfromdonor.

Mustincludeconrmationthatdonor.

acquiredpropertyexempt,reasonfor

exemption,taxthatwouldhaveapplied

andyearofacquisitionbydonor.

2. The dONOR QUAlIFIed FOR AN eXeMPTION FROM ONe OF The FOllOwING TAXeS: (check ( ) one)

DATeSIGneD

YYYY/MM/DD

Bysigningthisform,thedonor(s)andrecipient(s)certifythatthisvehicleisagiftandnoconsideration,includingapayoutor

takeoverofaloan,hasbeenorwillbegiveninexchange.Thedonor(s)andrecipient(s)certifythatthedonor(s)didnotreceive

thevehicleasanexemptgiftfromarelatedindividualafterMarch31,2013andwithintheprevious12months,unlessthat

exemptgiftwasgiventothedonor(s)bytherecipient(s).

Thedonor(s)andrecipient(s)understandthatthistransferissubjecttoauditbytheMinistryofFinanceandeitherpartymaybe

contactedtoverifyeligibilityfortheexemption.Ifitisdeterminedthatthetransferdidnotqualifyasagiftorthattherewasan

incorrectamountoftaxpaid,theministrymayassesstherecipientforthetaxowingpluspenaltyandinterest.

IacknowledgethatifImakeafalsestatementtoavoidpayingtax,theProvincial Sales Tax Actchargesaneofupto$10,000

and/orimprisonmentupto2years,inadditiontoapenaltyof25%ofthetaxdueandanassessmentforthetaxthatshould

havebeenpaid.

PART c – ceRTIFIcATION

reCIPIenT’SSIGnATUre(if more than one recipient)

reCIPIenT’SSIGnATUre

DOnOr’SSIGnATUre

DOnOr’SSIGnATUre(

if more than one donor)

DATeSIGneD

YYYY/MM/DD

Completeoneofthefollowingthreesections:

ATTAch ONe OF The FOllOwING dOcUMeNTS AS PROOF OF TAX PAId: (check ( ) one)

CopyoforiginalBillofSalefrom

dealerorsellershowingtaxpaid

receiptshowingtaxpaidtoanotherprovince

(does not include GST)

CopyofICBCAPV9T(Transfer/Tax Form)

showingtaxpaid

notarizedstatementfromdonor.

Muststatewhichtaxwaspaid,yearof

paymentandinwhatprovince.

PSTafter March 31, 2013

(undertheProvincial Sales Tax Act)

TaxonDesignatedProperty(TDP)from

July 1, 2010 to March 31, 2013

(undertheConsumption Tax Rebate and

Transition Act)

PSTbefore July 1, 2010

(undertheSocial Service Tax Act)

ATTAch ONe OF The FOllOwING dOcUMeNTS AS PROOF OF ReceIvING AN eXeMPTION: (check ( ) one)



CopyoforiginalBillofSalefrom

dealerorsellershowingan

exemptionwasreceived

CopyofICBCAPV9T(Transfer/Tax Form)

showinganexemptionwasreceived

ThedonorreceivedthevehicleasagiftbeforeApril 1, 2013

ATTAch ONe OF The FOllOwING dOcUMeNTS AS PROOF OF ReceIvING A GIFT: (check ( ) one)



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