Ontario Retail Sales Tax Guide 209, “Private Sales of Used Motor Vehicles”

Ontario has updated and renamed this guide, which replaces the “Used Vehicle Information Program” guide dated January 1998. This guide explains how Retail Sales Tax (”RST”) applies to used motor vehicles sold privately. Purchasers are required to pay RST on the fair market value of a used vehicle at the Ministry of Transportation, Driver License Issuing Office, when transferring the ownership of a used motor vehicle purchased from a seller who is not a motor vehicle dealer in Ontario.