TAX OWING
For vehicles that were purchased in BC or that entered BC April 1, 2013 or later, the following tax rules apply:
Vehicles Purchased in BC
1. Dealer and Vendor Sales: GST and Provincial Sales Tax (PST) will be collected by the dealer or vendor. ICBC requires the vendor’s PST number
and proof PST paid. For Dealers, the Dealer number is required. If a seller collects GST only (and not PST) ICBC will collect PST on the purchase price.
2. Private Sales: PST is payable on the purchase price. Both the seller and purchaser must certify the price of the vehicle.
Vehicles Purchased Outside BC
1. Purchased in Canada, GST or HST Paid: PST is payable on the purchase price shown on the bill of sale.
2. Private Sales in Canada: Provincial Sales Tax (PST) is payable on the purchase price shown on the bill of sale.
3. Purchased Outside Canada: PST is payable on value for tax + excise tax + duty (if applicable) as shown on the Canada Border Services Agency (CBSA)
B3 or B15 duty form.
Vehicles Received as Gifts
Gifts of vehicles in BC and vehicles brought into BC and received as gifts are subject to PST on the Fair Market Value unless a specific exemption applies.
Exemptions and Below Market Sales
The purchaser must provide supporting documentation if claiming an exemption, and may be asked to provide documentation if the purchase price is lower
than current market value, or if the trade-in value is more than the current market value.
COMPLETION OF TRANSFER/TAX FORM (APV9T)
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The purchaser is advised to check for liens and encumbrances with the Personal Property Registry, Victoria, BC before finalizing the sale.
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The seller completes the ‘Seller’ section of the form including the price the vehicle was sold for and information from the Vehicle Registration, and
signs the Seller’s Certification.
- The purchaser completes and signs the ‘Purchaser’ section.
- The seller retains the Seller copy of the form with the ‘Seller’ and ‘Purchaser’ sections completed.
- The purchaser must present the remaining copies of the Transfer/Tax Form (APV9T) and the Vehicle Registration (APV250 only, signed by
the registered owner) to an Autoplan Broker for registration within 10 days of sale.
Signatures –
where the seller or purchaser is a registered company, the signatures required are of signing officer(s) with official title(s) with the company.
Note: Business names not registered with the Corporate Registry, Victoria, BC, may not be used.
NEW VEHICLE REGISTRATIONS
—
TWO VINs ON NEW VEHICLE INFORMATION STATEMENT (NVIS)
The year, make and vehicle identification numbers recorded on the NVIS will be entered on the Transfer/Tax Form as follows:
School Bus - Year and Make: Always record year and make of secondary manufacturer on the first line of the Transfer/Tax document.
Record the year and make of the primary manufacturer on the third line of the Transfer/Tax document, circling the word “Frame”.
VIN: Record the secondary manufacturer’s VIN on the second line of the Transfer/Tax document only if the VIN is 17 digits long, otherwise record the
primary manufacturer’s VIN. Record the alternate VIN on the third line of the Transfer/Tax document and circle “Frame” or “Body”.
Motor Home Class A: Follow Year and Make and VIN instructions as for school bus.
Motor Home Class C: Year and Make: Record year, make and VIN of primary manufacturer on the first line of the Transfer/Tax document.
Record year and make of the secondary manufacturer on the third line of the Transfer/Tax document, circling the word “Body”.
VEHICLES BROUGHT INTO BRITISH COLUMBIA FROM ANOTHER JURISDICTION:
Passenger vehicles, including small pickup trucks, motorcycles and trailers used for personal/pleasure use, must be registered by the owner within
30
days of entering the province. Cars, motor homes, vans and small trucks with a net weight of 3,500 kgs or less that have been previously registered,
titled or
licensed in another jurisdiction must pass a certified safety inspection before they can be registered and licensed in BC.
Commercial vehicles (except for commercial trailers) used for commercial purposes must be registered immediately. Commercial trailers that are licensed
in compliance with their home jurisdiction may be operated on a BC highway.
All vehicles imported by the owner into BC must be taken to an Autoplan Broker by the owner, where the ownership, description of the vehicle, body style,
vehicle identification number and odometer reading will be verified. Tax is payable unless the owner qualifies for an exemption under Provincial legislation.
Present Vehicle Registration, Certificate of Title and plates - must be surrendered. Owner(s) of a vehicle from another country must also produce a Vehicle
Import Form - Form 1 and surrender it at the time of registration.
Code Fuel Type Code Fuel Type Code Fuel Type Code Fuel Type
A Alcohol F Diesel - Butane N Natural Gas T Diesel - Propane
B Butane G Gasoline P Propane U Gasoline - Natural Gas
D Diesel H Gasoline - Alcohol R Diesel - Natural Gas W Gasoline - Propane
E Electric L Gasoline - Electric S Propane - Natural Gas Y Hydrogen
Z Multi-Fuel
FUEL
TYPE
CODES
SUBSTITUTE VEHICLE:
An owner of a BC-licensed and insured vehicle may transfer the number plates to a newly-purchased BC vehicle and operate the vehicle for a maximum
period of 10 days from purchase date provided ALL of the following conditions are met:
• the newly purchased vehicle is the same type and the plates are compatible (e.g., passenger plates on a passenger vehicle, commercial plates on a
commercial vehicle); AND
• the newly purchased vehicle is a BC registered vehicle or is a new vehicle purchased from a BC registered dealer; AND
• title or interest in the original vehicle has been transferred.
During the 10-day period the operator must carry all the following documents, and produce to a Peace Officer upon request:
• the Purchaser’s copy of the completed, dated, and signed Transfer/Tax Form (APV9T); and
• the Purchaser’s Owner’s Certificate of Insurance and Vehicle Licence for the transferred original vehicle; and
• the previous owner’s Certificate of Registration for the newly-purchased vehicle, or a signed and dated Bill of Sale if brand new vehicle purchased
from a BC Registered Dealer.
NOTE: If the original licence plates are not compatible with the newly-acquired vehicle, or if the title to or interest in the original vehicle has not been
transferred, the 10-day substitute vehicle provision cannot be used, and the vehicle must be registered and licensed immediately with compatible plates,
before being used on a highway. Attend an Autoplan Agent. You will need to complete and sign a Transfer/Tax Form (APV9T), and your broker will process
the transfer of ownership, collect any fees, taxes and premium owing, and issue new (compatible) plates. No insurance is in force on the vehicle until the
transfer is processed and new compatible plates are issued.
All newly purchased vehicles must be registered in the name of the licence holder at an Autoplan Agent within 10 days of purchase.
PRIVACY NOTICE:
The personal information on this form is collected: (a) by ICBC for the purpose of considering the application by seller and purchaser of the initial vehicle registration or transfer of vehicle
ownership and is authorized by the Motor Vehicle Act, the regulations thereunder and other related legislation; (b) by ICBC for the purpose of administering the Provincial Sales Tax Act and
regulations thereunder, Excise Tax Act and the regulations thereunder, and (c) by the Ministry of Finance (“Ministry”) for the purpose of administering the Excise Tax Act and the regulations
thereunder and Provincial tax legislation. Each of ICBC and the Ministry may use and disclose this information in accordance with the provisions of Part 3 of the Freedom of Information
and Protection of Privacy Act. Questions about the collection of this information can be directed to: (a) for ICBC, to the Manager, Information and Privacy, by phone 604-661-2800 or to
this address: ICBC, PO Box 5050 Station Terminal, Vancouver BC V6B 4T4; (b) for the Ministry, to the Manager Program Services Section, at, Ministry of Finance, by phone toll-free at
1-877-388-4440 and ask to be re-directed, or to this address: PO BOX 9442, Stn Prov Govt, Victoria, BC V8W 9V4.
