Taxation on Private Sale of Vehicles

Effective July 1, 2016, a Retail Sales Tax (RST) at the rate of 15% applies to the private sale of vehicles in this province. From April 27, 2007 to July 1, 2016, a tax of 14% applied to the sale of vehicles.

Vehicles sold by a HST registrant would not be subject to RST as the 15% HST would apply to those sales.

For the purpose of RST, a vehicle includes not only a motor vehicle, but also an ATV, snowmobile, aircraft, boat, ship, trailer or vessel.

Purchasers are required to register their motor vehicles with the Motor Vehicle Registration Division, within 10 days of purchase, and remit the 15% RST.

For more information please contact the Tax Administration Division.

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