Ontario Used Vehicle Bill of Sale Guide

What is a Bill of Sale in Ontario?

A bill of sale is the written record of a private vehicle sale between a seller and a buyer. In Ontario, it is used alongside the Used Vehicle Information Package (UVIP) — the UVIP itself includes a dedicated bill of sale section at the bottom that satisfies the legal requirement.

The seller is legally required under the Highway Traffic Act to provide the UVIP at the time of sale for cars, vans, light trucks (empty weight of 2,200 kg or less), self-propelled motor homes, motorcycles, and light farm vehicles. Failing to provide the UVIP is an offence under the Highway Traffic Act.

Seller Checklist

• 1. Obtain a UVIP from ServiceOntario ($20 by Visa/Mastercard, online or in person).
• 2. Complete and sign the bill of sale section at the bottom of the UVIP (or a separate document with all required contents).
• 3. Remove your licence plates — plates stay with the driver, not the vehicle.
• 4. Give the buyer the vehicle portion of the ownership permit with the Application for Transfer completed on the back.
• 5. Keep a copy of the signed bill of sale for your records.

Buyer Checklist

• 1. Receive the UVIP (including signed bill of sale) from the seller — or purchase your own at ServiceOntario.
• 2. Obtain a Safety Standards Certificate (SSC) from a DriveON-licensed inspection centre unless exempt.
• 3. Arrange proof of insurance before driving the vehicle.
• 4. Register as new owner at a ServiceOntario centre within 6 days of the purchase date.
• 5. Pay 13% RST at registration (on the higher of your purchase price or the Canadian Red Book wholesale value).

What the Bill of Sale Must Contain

Under Ontario rules, a bill of sale for a used vehicle must include all of the following:

1. Vehicle identification number (VIN)
2. Make, year, and power source (gas, diesel, electric)
3. Body type, colour, and model (if available)
4. Purchase price, including taxes collected and HST/GST number if applicable (the HST/GST number applies to dealer sales only; private sellers do not have one)
5. Name, address, and signature of the seller (current owner, dealer, or leasing company)
6. Name, address, and signature of the buyer (ontario.ca: the bill of sale must be signed and dated by both the buyer and seller)
7. Sale or purchase date

The document must be an original (handwritten is acceptable). Both the buyer and seller must sign and date it.

Ontario Sales Tax on Private Used-Vehicle Sales

In most cases, the buyer pays 13% Retail Sales Tax (RST) — not HST — on private used-vehicle sales in Ontario. RST is paid at the time of registration (not to the seller directly). The taxable amount is the higher of the actual purchase price or the vehicle's Canadian Red Book wholesale value. If the buyer paid less than the Canadian Red Book value, the buyer may obtain an independent appraisal before transfer; tax then applies to the higher of the purchase price and the appraised value. Vehicles 20 years old or older require an appraisal. RST exemptions include: family-gift transfers accompanied by the Sworn Statement for a Family Gift, qualifying diplomats, and Status Indians. The applicable legislation is the Retail Sales Tax Act (the specific section number could not be independently confirmed from a readable official source); see also ServiceOntario, 'Buy or sell a used vehicle in Ontario'.

Family Transfer Exemption

Transfers between eligible family members are exempt from RST and do not require a UVIP. Eligible family members include: spouse (including common-law spouse), parent or step-parent, grandparent or step-grandparent, son or step-son, daughter or step-daughter, grandson or step-grandson, granddaughter or step-granddaughter, son-in-law, daughter-in-law, father-in-law, mother-in-law, sibling, half-sibling, and adopted sibling. The parties must complete a Sworn Statement for a Family Gift of a Used Motor Vehicle in the Province of Ontario and bring all required documents to a ServiceOntario centre in person. Only one RST-exempt transfer of the same vehicle between family members is permitted within any 12-month period. A Safety Standards Certificate is still required unless the transfer is spouse-to-spouse (which requires a spousal declaration instead). Transfers following a Family Law Act settlement may also be RST-exempt with supporting documentation.

Lien Check

The UVIP includes lien information — it reports any outstanding vehicle lien. A lien claimant retains a right to the vehicle or the amount of the lien from the buyer once the transfer is completed. The lien check is therefore embedded in the UVIP rather than being a separate step the buyer must take independently. If a lien is found, the buyer can contact the Ministry of Government and Consumer Services, Personal Property Security Branch (Toronto: 416-325-8847; toll-free: 1-800-267-8847) for further information. The underlying registry from which this lien data is drawn (commonly the Personal Property Security Act registry) could not be independently confirmed from the saved source text.

Odometer Disclosure

The UVIP contains a vehicle registration history that includes all present and previous owners, their city of residence, and their odometer readings at each transfer. ServiceOntario also requires odometer reading information when the buyer registers the vehicle. There is no standalone statutory odometer disclosure form identified in the saved sources for private sales; the odometer history is embedded in the UVIP and the Application for Transfer on the back of the owner's permit.

Emissions Testing

Ontario's Drive Clean emissions testing program no longer applies to light passenger and non-diesel vehicles (cancelled as of April 1, 2019). Emissions tests are required only for used heavy diesel commercial motor vehicles (registered gross weight more than 4,500 kg, model year older than the current year) at the time of sale. Buyers of light vehicles may voluntarily request that the seller obtain an emissions test, and may check the vehicle's emissions testing history free of charge on the provincial emissions testing website using the VIN (URL for that site was not confirmed in source documents).

Frequently Asked Questions