$BillOfSale.app

Free British Columbia Gift Bill of Sale

Searching for an "ICBC gift letter"? The form you need is FIN 319, Gift of a Vehicle. The B.C. Ministry of Finance publishes it, and you hand it to the Autoplan broker with the Transfer/Tax Form (APV9T). It lets a close relative receive a car without paying PST. Without it, B.C. taxes a gifted car on its fair market value. Below: who counts as family, what the giver must have paid, and what a gift to a friend costs.

Tax (PST)
12%
Safety Inspection
Only if from out of province
Transfer Deadline
10 days
Bill of Sale
Required

Seller Information

Buyer Information

Gift Details

Sale Information

Free PDF includes a light diagonal watermark. Go Pro to remove it. Already subscribed? Sign in.

British Columbia Gift Bill of Sale — What You Need to Know

Primary Form
FIN 319
Gift of a Vehicle (FIN 319), filed with the Transfer/Tax Form (APV9T)
Agency
ICBC
ICBC (Insurance Corporation of British Columbia) via Autoplan brokers
Primary ID Field
VIN
Tax
12%
Title / Registration
Title required
BC has no separate certificate of title: the signed Vehicle Registration (APV250) is the ownership document. Transfer is processed at any Autoplan broker — you cannot go directly to an ICBC office for a private vehicle transfer. Plates stay with the seller.
Inspection
Not required

Tax Details

B.C. taxes a gifted vehicle on its fair market value unless an exemption applies. Most gifts pay 12% PST. Passenger vehicles pay 15% at $125,000 to $149,999 and 20% at $150,000 or more; trucks over ¾-ton and motor homes stay at 12%. The receiver pays when registering the car at an Autoplan broker.

Exemption: A gift from a related individual is PST-free when the giver and receiver both sign form FIN 319. Related means a spouse, child, grandchild, great-grandchild, parent, grandparent, great-grandparent or sibling, plus some in-laws. The giver must have paid PST or another province's sales tax, not just GST. Only one exempt gift of the same car is allowed in 12 months.

Inspection Requirements

BC-registered vehicles sold between BC residents do not require a pre-sale inspection. Out-of-province vehicles entering BC must pass a Designated Inspection Facility (DIF) inspection before they can be registered.

British Columbia Gift Sale — Step-by-Step Checklist

  1. Check the relationship against the FIN 319 list first.
  2. Confirm the giver paid B.C. PST or another province's sales tax on the car. GST alone does not count.
  3. Both people fill in FIN 319 Part A and sign Part C. Part B is only for cars registered outside B.C.
  4. Complete all four APV9T pages with original signatures, and answer "Yes" to "Vehicle received as a gift?"
  5. The giver takes off their plates and hands over the signed registration part of the APV250.
  6. Write a gift bill of sale for your own records: $0 paid, relationship, VIN, odometer, both names and signatures.
  7. The receiver brings both forms, the signed registration and ID to a broker no later than 10 days after the gift.
  8. Keep copies of FIN 319 and the APV9T for five years in case of a tax audit.

Common Pitfalls

  • Counting an aunt, uncle, cousin, niece, nephew or sibling-in-law as family. None of them qualify.
  • Passing on a car the giver bought in Alberta. Only GST was paid there, so the gift is taxed.
  • Taking over the giver's car loan. That makes it a purchase, taxed on the loan balance.
  • A second family gift of the same car within 12 months. Only the first is exempt, unless the car goes back to the first giver.
  • Entering $0 as the value on the APV9T. B.C. asks for a gift's fair market value on the transfer form.

Pro Tip

A tax-free family gift in B.C. needs three things: a listed relative, a giver who paid provincial tax, and a complete FIN 319. Take it to the broker with the APV9T and the giver's signed registration. Unsure about any part? Call the Ministry of Finance at 1-877-388-4440 before you go.

British Columbia Gift Bill of Sale — FAQs

What is the "ICBC gift letter" in B.C.?
It is form FIN 319, Gift of a Vehicle, from the B.C. Ministry of Finance. People link it to ICBC because you file it at an Autoplan broker. The giver and the receiver both sign it at or before the transfer. The broker can only register the car as exempt if every required part is filled in.
Who counts as family for the B.C. gift exemption?
B.C. calls them "related individuals": your spouse, child, grandchild, great-grandchild, parent, grandparent, great-grandparent or sibling. A spouse is married to you, or has lived with you in a marriage-like relationship for at least 2 years. Some in-laws count too, such as your child's spouse or your spouse's parent. Aunts, uncles, cousins, nieces, nephews, siblings-in-law, foster family and ex-spouses do not.
Does it matter where the giver bought the car?
Yes. The giver must have paid B.C. PST, another province's sales tax or the provincial part of HST, and not had it refunded. GST alone does not count, so a car your sibling bought in Alberta is taxed as a gift. Gifts from outside Canada generally do not qualify. For a car registered in another province, Part B of FIN 319 asks for proof of the tax paid.
How much PST does a gift to a friend cost?
A gift outside the family is taxed on fair market value, meaning what the car would normally sell for on the open market. Most cars pay 12%, so a $10,000 car costs the friend $1,200. Passenger vehicles pay 15% at $125,000 to $149,999 and 20% at $150,000 or more. Trucks over ¾-ton and motor homes stay at 12% at any value.
Is selling the car for $1 cheaper than giving it?
No. A $1 deal is a sale, so FIN 319 does not apply. For a private sale, B.C. taxes whichever is higher: the price or the Canadian Black Book average wholesale value. A FIN 320 appraisal can lower that base, but the $1 cannot. For a listed relative, a real gift is the tax-free route.
What if there is still a loan on the car?
If the receiver takes over the payments, it is a purchase, and PST is due on the amount still owing. A trade counts as a sale too. On FIN 319, both people certify that no payment, loan payout or loan takeover was given. Search the Personal Property Registry for liens before you sign.
Are other family transfers PST-free?
Two common ones are. A car from a deceased person's estate is exempt, and ICBC generally wants the death certificate and the will. A car moved to an ex-spouse is also PST-free when a marriage, or a common-law relationship of 2 years or more, has ended. That needs a separation agreement, a court order or a similar Family Law Act document. Your broker can confirm what to bring.

Other British Columbia Templates

VehicleCarUsed CarMotorcycleBoatTrailer

Gift in Other Provinces

OntarioONAlbertaABQuebecQCManitobaMBSaskatchewanSKNova ScotiaNSNew BrunswickNBNewfoundland and LabradorNL

How to Fill Out

Step-by-step guide for British Columbia

View Fill-Out Guide →

Go Pro

Clean, watermark-free PDFs.

View Pricing