- Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family
- Application to Transfer or Retain a Vehicle Registration Number - UK
- Vehicle Transfer/Tax Form - British Columbia
- Notice of Transfer And Release of Liability - California
- Vehicle Registration/Title Application - New York
- Gift of a Vehicle - British Columbia
Fillable Printable Gift of a Vehicle - British Columbia
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:
•Usethisformtoclaimanexemptionfromprovincial
salestax(PST)onavehiclereceivedasagiftfroma
relatedindividual.
“Related individual”means:
(a)aperson’sspouse,child,grandchild,greatgrandchild,
parent,grandparent,greatgrandparent,orsibling,or
(b)thespouseofaperson’schild,grandchildorgreat
grandchild,or
(c)thechild,parent,grandparentorgreatgrandparentof
aperson’sspouse.
•Ifthevehicleisagifttoaregisteredcharityorthe
vehiclewasreceivedasaprizeoraward,referto
Bulletin PST 308, PST on Vehicles,orcallus.
•ForgiftswithinBC(vehiclealreadyregisteredinBC),
onlyPartAandPartCmustbecompleted.Forgifts
comingfromoutsideofBC(vehicleregisteredoutside
ofBC),PartA,PartBandPartCmustbecompleted.
•Boththedonor(s)(thepersongivingthegift)andthe
recipient(s)(thepersonreceivingthegift)mustsignthis
formatorbeforethetimeofregistrationortransferof
thevehicle.
Freedom of Information and Protection of Privacy Act (FOIPPA) –ThepersonalinformationonthisformiscollectedforthepurposeofadministeringtheProvincial Sales Tax
Act undertheauthorityofsection26(a)oftheFOIPPA.QuestionsaboutthecollectionoruseofthisinformationcanbedirectedtotheManager,ProgramServices,POBox9442
StnProvGovt,VictoriaBCV8W9V4.(Telephone:toll-freeat1877388-4440)
MailingAddress:
POBox9442StnProvGovt
VictoriaBCV8W9V4
gov.bc.ca/pst
DOnOr(S)FUllleGAlnAMe
PART A – MUST Be cOMPleTed By The dONOR(S) ANd RecIPIeNT(S)
DOnOr(S)MAIlInGADDreSS(include street or PO box, city, province and postal code)
DOnOr(S)TelePhOnenUMBer
•PresentthisformtotheAutoplanbroker,onceitis
completedinfull.
•ForvehiclescomingfromoutsideofBC,providethe
Autoplanbrokerwiththerequireddocumentsnoted
inPartB.
•TheAutoplanbrokercanonlyprocesstheregistrationas
exemptifthisformiscompletedinfullandthebrokerhas
reviewedthecompletedformandrequireddocumentation.
•Theministryrecommendstherecipient(s)ofthevehicle
keepthisdocumentforveyearsforauditpurposes.
•Formoreinformation,refertoBulletin PST 308, PST on
Vehicles.
•Foranyquestionsaboutthisform,pleasecalltheministry
toll-freeat1 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)FUllleGAlnAMe
reCIPIenT(S)TelePhOnenUMBer
()
reCIPIenT(S)MAIlInGADDreSS(include street or PO box, city, province and postal code)
reCIPIenT(S)relATIOnShIPTODOnOr(S)(
see denition of “related individual” above)
reGISTrATIOnnUMBer
VehICleIDenTIFICATIOnnUMBer(VIn)YeAr
MAKe
MODel
vehIcle INFORMATION
FIn319/WeBrev.2015/6/25
PLEASE CONTINUE ON PAGE 2
FIn319/WeBrev.2015/6/25
Page2
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)
PSTafter March 31, 2013
(undertheProvincial Sales Tax Act)
PSTbefore July 1, 2010
(undertheSocial Service Tax Act)
ToqualifyforanexemptionfromPSTonanout-of-provincevehiclereceivedasagift,thedonormustbearelatedindividual
andhavepreviouslypaidaqualifyingtax,qualiedforanexemptionorreceiveditasagiftinBCbeforeApril1,2013.
TaxonDesignatedProperty(TDP)from
July 1, 2010 to March 31, 2013
(undertheConsumption Tax Rebate and
Transition Act)
7%BCportionofthehSTfrom July 1, 2010
to March 31, 2013(undertheExcise Tax Act)
Salestaxinanotherprovince
(GST is not a qualifying tax)
3. The dONOR ReceIved The vehIcle AS A GIFT IN Bc:
CopyofICBCAPV9T(Transfer/Tax Form)showingproofofgift
before April 1, 2013
notarizedstatementfromdonor.Mustincludeconrmationthatthe
donoracquiredthevehicleasagiftinBCbefore April 1, 2013.
notarizedstatementfromdonor.
Mustincludeconrmationthatdonor.
acquiredpropertyexempt,reasonfor
exemption,taxthatwouldhaveapplied
andyearofacquisitionbydonor.
2. The dONOR QUAlIFIed FOR AN eXeMPTION FROM ONe OF The FOllOwING TAXeS: (check ( ) one)
DATeSIGneD
DATeSIGneD
YYYY/MM/DD
YYYY/MM/DD
Bysigningthisform,thedonor(s)andrecipient(s)certifythatthisvehicleisagiftandnoconsideration,includingapayoutor
takeoverofaloan,hasbeenorwillbegiveninexchange.Thedonor(s)andrecipient(s)certifythatthedonor(s)didnotreceive
thevehicleasanexemptgiftfromarelatedindividualafterMarch31,2013andwithintheprevious12months,unlessthat
exemptgiftwasgiventothedonor(s)bytherecipient(s).
Thedonor(s)andrecipient(s)understandthatthistransferissubjecttoauditbytheMinistryofFinanceandeitherpartymaybe
contactedtoverifyeligibilityfortheexemption.Ifitisdeterminedthatthetransferdidnotqualifyasagiftorthattherewasan
incorrectamountoftaxpaid,theministrymayassesstherecipientforthetaxowingpluspenaltyandinterest.
IacknowledgethatifImakeafalsestatementtoavoidpayingtax,theProvincial Sales Tax Actchargesaneofupto$10,000
and/orimprisonmentupto2years,inadditiontoapenaltyof25%ofthetaxdueandanassessmentforthetaxthatshould
havebeenpaid.
PART c – ceRTIFIcATION
X
X
reCIPIenT’SSIGnATUre(if more than one recipient)
reCIPIenT’SSIGnATUre
DOnOr’SSIGnATUre
DOnOr’SSIGnATUre(
if more than one donor)
DATeSIGneD
DATeSIGneD
YYYY/MM/DD
YYYY/MM/DD
X
X
Completeoneofthefollowingthreesections:
ATTAch ONe OF The FOllOwING dOcUMeNTS AS PROOF OF TAX PAId:(check ( ) one)
CopyoforiginalBillofSalefrom
dealerorsellershowingtaxpaid
receiptshowingtaxpaidtoanotherprovince
(does not include GST)
CopyofICBCAPV9T(Transfer/Tax Form)
showingtaxpaid
notarizedstatementfromdonor.
Muststatewhichtaxwaspaid,yearof
paymentandinwhatprovince.
PSTafter March 31, 2013
(undertheProvincial Sales Tax Act)
TaxonDesignatedProperty(TDP)from
July 1, 2010 to March 31, 2013
(undertheConsumption Tax Rebate and
Transition Act)
PSTbefore July 1, 2010
(undertheSocial Service Tax Act)
ATTAch ONe OF The FOllOwING dOcUMeNTS AS PROOF OF ReceIvING AN eXeMPTION: (check ( ) one)
CopyoforiginalBillofSalefrom
dealerorsellershowingan
exemptionwasreceived
CopyofICBCAPV9T(Transfer/Tax Form)
showinganexemptionwasreceived
ThedonorreceivedthevehicleasagiftbeforeApril 1, 2013
ATTAch ONe OF The FOllOwING dOcUMeNTS AS PROOF OF ReceIvING A GIFT: (check ( ) one)
Print Form
Clear Form