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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 - 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aboutthe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
DATeSIGneD
YYYY/MM/DD
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
X
X
reCIPIenT’SSIGnATUre(if more than one recipient)
reCIPIenT’SSIGnATUre
DOnOr’SSIGnATUre
DOnOr’SSIGnATUre(
if more than one donor)
DATeSIGneD
DATeSIGneD
YYYY/MM/DD
YYYY/MM/DD
X
X
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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