7/26/2019 Gift of Vehicle Form 0319fill

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GIFT OF A VEHICLEunder the Provincial Sales Tax Act

INSTRUCTIONS:

Us tis fom to caim a xmptio fom poviciasas tax (PST) o a vic civd as a gift fom a

atd idividua.Related individual mas:(a) a psos spous, cid, gadcid, gatgadcid,

pat, gadpat, gatgadpat, o sibig, o(b) t spous of a psos cid, gadcid o gat

gadcid, o(c) t cid, pat, gadpat o gatgadpat of

a psos spous.

If t vic is a gift to a gistd caity o tvic was civd as a piz o awad, f toBulletin PST 308,PST on Vehicles, o ca us.

Fo gifts witi BC (vic aady gistd i BC),oy Pat A ad Pat C must b comptd. Fo giftscomig fom outsid of BC (vic gistd outsidof BC), Pat A, Pat B ad Pat C must b comptd.

Bot t doo(s) (t pso givig t gift) ad tcipit(s) (t pso civig t gift) must sig tisfom at o bfo t tim of gistatio o tasf oft vic.

Freedom of Information and Protection of Privacy Act (FOIPPA)T psoa ifomatio o tis fom is coctd fo t pupos of admiistig t Provincial Sales Act ud t autoity of sctio 26(a) of t FOIPPA. Qustios aboutt coctio o us of tis ifomatio ca b dictd to t Maag, Pogam Svics, PO Box 9St Pov Govt, Victoia BC V8W 9V4. (Tpo: to-f at 1 877 388-4440)

Maiig Addss:PO Box 9442 St Pov GovtVictoia BC V8W 9V4gov.bc.ca/pst

DOnOr(S) FUll leGAl nAMePART 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

Pst tis fom to t Autopa bok, oc it iscomptd i fu.

Fo vics comig fom outsid of BC, povid tAutopa bok wit t quid documts otdi Pat B.

T Autopa bok ca oy pocss t gistatio axmpt if tis fom is comptd i fu ad t bok aviwd t comptd fom ad quid documtati

T miisty commds t cipit(s) of t vickp tis documt fo v yas fo audit puposs.

Fo mo ifomatio, f to Bulletin PST 308,PST oVehicles.

Fo ay qustios about tis fom, pas ca t miisto-f at 1 877 388-4440.

Note: Loan takeovers are not considered gifts. Tax i

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 nUM

( )

reCIPIenT(S) MAIlInG ADDreSS (include street or PO box, city, province and postal code)

reCIPIenT(S) relATIOnShIP TO DOnOr(S) (see denition of related individual above)

reGISTrATIOn nUMBer VehICle IDenTIFICATIOn nUMBer (VIn)YeArMAKe MODel

VEHICLE INFORMATION

FIn 319/WeB rv. 2015 / 6 / 25 PLEASE CONTINUE ONPAG

7/26/2019 Gift of Vehicle Form 0319fill

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FIn 319/WeB rv. 2015 / 6 / 25 Pag

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(ud t Provincial Sales Tax Act)

PST before July 1, 2010(ud t Social Service Tax Act)

To quaify fo a xmptio fom PST o a out-of-povic vic civd as a gift, t doo must b a atd idividuaad av pviousy paid a quaifyig tax, quaid fo a xmptio o civd it as a gift i BC bfo Api 1, 2013.

Tax o Dsigatd Popty (TDP) fromJuly 1, 2010 to March 31, 2013

(ud t Consumption Tax Rebate andTransition Act)

7% BC potio of t hST from July 1, 2010to March 31, 2013(ud t Excise Tax Act)

Sas tax i aot povic(GST is not a qualifying tax)

3. THE DONOR RECEIVED THE VEHICLE AS A GIFT IN BC:

Copy of ICBC APV9T (Transfer/Tax Form) sowig poof of giftbefore April 1, 2013

notaizd statmt fom doo. Must icud comatio tat tdoo acquid t vic as a gift i BC before April 1, 2013.

notaizd statmt fom doo.Must icud comatio tat dooacquid popty xmpt, aso foxmptio, tax tat woud av appad ya of acquisitio by doo.

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 sigig tis fom, t doo(s) ad cipit(s) ctify tat tis vic is a gift ad o cosidatio, icudig a payout otakov of a oa, as b o wi b giv i xcag. T doo(s) ad cipit(s) ctify tat t doo(s) did ot ct vic as a xmpt gift fom a atd idividua aft Mac 31, 2013 ad witi t pvious 12 mots, uss tatxmpt gift was giv to t doo(s) by t cipit(s).

T doo(s) ad cipit(s) udstad tat tis tasf is subjct to audit by t Miisty of Fiac ad it paty may

cotactd to vify igibiity fo t xmptio. If it is dtmid tat t tasf did ot quaify as a gift o tat t was aicoct amout of tax paid, t miisty may assss t cipit fo t tax owig pus paty ad itst.

I ackowdg tat if I mak a fas statmt to avoid payig tax, t Provincial Sales Tax Actcags a of up to $10,00ad/o impisomt up to 2 yas, i additio to a paty of 25% of t tax du ad a assssmt fo t tax tat soudav b paid.

PART C CERTIFICATION

X

X

reCIPIenTS SIGnATUre (if more than one recipient)reCIPIenTS SIGnATUre

DOnOrS SIGnATUre DOnOrS SIGnATUre (if more than one donor)DATe SIGneD

DATe SIGneD

YYYY / MM / DD

YYYY / MM / DD

X

X

Compt o of t foowig t sctios:

ATTACH ONE OF THE FOLLOWING DOCUMENTS AS PROOF OF TAX PAID: (check ( ) one)

Copy of oigia Bi of Sa fomda o s sowig tax paid

rcipt sowig tax paid to aot povic(does not include GST)

Copy of ICBC APV9T (Transfer/Tax Form)sowig tax paid

notaizd statmt fom doo.Must stat wic tax was paid, ya paymt ad i wat povic.

PST after March 31, 2013

(ud t Provincial Sales Tax Act)

Tax o Dsigatd Popty (TDP) from

July 1, 2010 to March 31, 2013(ud t Consumption Tax Rebate andTransition Act)

PST before July 1, 2010

(ud t Social Service Tax Act)

ATTACH ONE OF THE FOLLOWING DOCUMENTS AS PROOF OF RECEIVING AN EXEMPTION: (check ( ) one)Copy of oigia Bi of Sa fomda o s sowig axmptio was civd

Copy of ICBC APV9T (Transfer/Tax Form)sowig a xmptio was civd

T doo civd t vic as a gift bfo April 1, 2013

ATTACH ONE OF THE FOLLOWING DOCUMENTS AS PROOF OF RECEIVING A GIFT: (check ( ) one)

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