• Home
  • Taxes, Programs and Incentives
    • Personal
      • Taxation
        • Taxation on Private Sale of Vehicles

Taxation on Private Sale of Vehicles

Retail Sales Tax (RST), at the rate of 14%, applies to the private sale of vehicles in this province.

Vehicles sold by a HST registrant would not be subject to RST as the 13% 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 14% RST.

• Tax Information Bulletin - Retail Sales Tax on Private Vehicle Sales (28 KB)

For more information please contact the Taxation and Fiscal Policy Branch.

Adobe® Acrobat® Reader software can be used for viewing PDF documents. Download Acrobat® Reader for free .