Form Fin 319/web - Gift Of A Vehicle - British Columbia, Canada Page 2
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2PART B – FOR OUT-OF-PROVINCE GIFTS WITHIN CANADA ONLY (PART A MUST ALSO BE COMPLETED)
To qualify for an exemption from PST on an out-of-province vehicle received as a gift, the donor must be a related individual
and have previously paid a qualifying tax, qualified for an exemption or received it as a gift in BC before April 1, 2013.
Complete one of the following three sections:
1. THE DONOR PAID ONE OF THE FOLLOWING TAXES: (check (
) one)
PST after March 31, 2013
7% BC portion of the HST from July 1, 2010
PST before July 1, 2010
(under the Provincial Sales Tax Act)
to March 31, 2013 (under the Excise Tax Act)
(under the Social Service Tax Act)
Sales tax in another province
Tax on Designated Property (TDP) from
(GST is not a qualifying tax)
July 1, 2010 to March 31, 2013
(under the Consumption Tax Rebate and
Transition Act)
ATTACH ONE OF THE FOLLOWING DOCUMENTS AS PROOF OF TAX PAID: (check (
) one)
Copy of original Bill of Sale from
Receipt showing tax paid to another province
Notarized statement from donor.
dealer or seller showing tax paid
(does not include GST)
Must state which tax was paid, year of
payment and in what province.
Copy of ICBC APV9T (Transfer/Tax Form)
showing tax paid
2. THE DONOR QUALIFIED FOR AN EXEMPTION FROM ONE OF THE FOLLOWING TAXES: (check (
) one)
PST after March 31, 2013
Tax on Designated Property (TDP) from
PST before July 1, 2010
(under the Provincial Sales Tax Act)
July 1, 2010 to March 31, 2013
(under the Social Service Tax Act)
(under the Consumption Tax Rebate and
Transition Act)
ATTACH ONE OF THE FOLLOWING DOCUMENTS AS PROOF OF RECEIVING AN EXEMPTION: (check (
) one)
Copy of original Bill of Sale from
Notarized statement from donor.
Copy of ICBC APV9T (Transfer/Tax Form)
dealer or seller showing an
Must include confirmation that donor.
showing an exemption was received
exemption was received
acquired property exempt, reason for
exemption, tax that would have applied
and year of acquisition by donor.
3. THE DONOR RECEIVED THE VEHICLE AS A GIFT IN BC:
The donor received the vehicle as a gift before April 1, 2013
ATTACH ONE OF THE FOLLOWING DOCUMENTS AS PROOF OF RECEIVING A GIFT: (check (
) one)
Copy of ICBC APV9T (Transfer/Tax Form) showing proof of gift
Notarized statement from donor. Must include confirmation that the
donor acquired the vehicle as a gift in BC before April 1, 2013.
before April 1, 2013
PART C – CERTIFICATION
By signing this form, the donor(s) and recipient(s) certify that this vehicle is a gift and no consideration, including a payout or
takeover of a loan, has been or will be given in exchange. The donor(s) and recipient(s) certify that the donor(s) did not receive
the vehicle as an exempt gift from a related individual after March 31, 2013 and within the previous 12 months, unless that
exempt gift was given to the donor(s) by the recipient(s).
The donor(s) and recipient(s) understand that this transfer is subject to audit by the Ministry of Finance and either party may be
contacted to verify eligibility for the exemption. If it is determined that the transfer did not qualify as a gift or that there was an
incorrect amount of tax paid, the ministry may assess the recipient for the tax owing plus penalty and interest.
I acknowledge that if I make a false statement to avoid paying tax, the Provincial Sales Tax Act charges a fine of up to $10,000
and/or imprisonment up to 2 years, in addition to a penalty of 25% of the tax due and an assessment for the tax that should
have been paid.
if more than one donor
DONOR’S SIGNATURE
DATE SIGNED
DONOR’S SIGNATURE (
)
DATE SIGNED
YYYY / MM / DD
YYYY / MM / DD
X
X
RECIPIENT’S SIGNATURE
DATE SIGNED
RECIPIENT’S SIGNATURE (
if more than one recipient)
DATE SIGNED
YYYY / MM / DD
YYYY / MM / DD
X
X
Page 2
FIN 319/WEB Rev. 2017 / 6 / 5
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