Gift Vehicles Between Related Individuals

Tax must be paid when transferring a vehicle in the province of British Columbia. ICBC Autoplan requires the PST to be paid on a vehicle when it is transferred between two individuals or a company. The tax can be omitted when the vehicle is transferred between directly related individual that applies to specific relationships only as defined by ICBC Autoplan.

Autoplan requires a direct relationship for the gifting of a vehicle to be PST exempt. This would apply to relationships such as a spouse, children, siblings, parents, grandparents or grandchildren of the owner of the vehicle. ICBC Autoplan does not allow gifting vehicles with relationships such as niece, nephew, aunt, uncle, foster child, cousins, or brother or sister in laws. Unless you know its one of the choices that are approved it is best to call an ICBC Autoplan agent to confirm that there will be a PST exemption if the vehicle is to be gifted.

To receive the vehicle as a gift the ICBC Autoplan donor form must be filled out and signed by both parties; this is kept by the new owner just in case they were to be audited to show that the new owner has proof that it truly was a gift.

Only one gift of a specific vehicle between related individuals is eligible for exemption in a 12-month period. PST will apply to any future gifts of that vehicle within 12 months. The only exception is if a gift vehicle is gifted back from the recipient to the donor.

This is one of the only exemptions of not paying tax on a newly transferred ICBC Autoplan vehicle. In most other cases the PST will need to be submitted.