Free New Brunswick Used Car Bill of Sale
New Brunswick used-car buyers pay 15% Provincial Vehicle Tax (PVT), not HST, and a low price does not always mean low tax: PVT is charged on the higher of the declared price or the Canadian Red Book wholesale value. If your price is no more than $1,000 below the book value, your price is used. Service New Brunswick does not accept an altered bill of sale, so write the real number. Most private sales need no new inspection (only vehicles valued at $1,000 or less do), putting the usual toolkit in charge: NB PPSA lien search, CARFAX Canada, commissioned inspection, and an odometer check against the vehicle's Maritime service trail.
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New Brunswick Used Car Bill of Sale — What You Need to Know
Tax Details
NB's used-car tax is the 15% Provincial Vehicle Tax (PVT), not HST, on the higher of the price paid or the Red Book wholesale value — so a bargain more than $1,000 below book is taxed at book.
Exemption: Family used-car gifts (spouse, child, parent, sibling) go PVT-free with the Family Gift Affidavit Service NB prescribes, if the giver already paid tax on the car.
Inspection Requirements
No new inspection covers most used-car purchases between NB residents — private due diligence is the buyer's only screen. Cars valued at $1,000 or less and out-of-province cars are the exceptions that do get inspected.
New Brunswick Used Car Sale — Step-by-Step Checklist
- Record the true price — NB taxes the higher of the price or the Red Book value, and altered bills of sale are not accepted.
- Run the NB PPSA lien search on the VIN.
- Commission a mechanical inspection — a provincial one applies only to vehicles valued at $1,000 or less.
- Pull a CARFAX Canada report — Maritime vehicles circulate across three provinces routinely.
- Complete the transfer at Service New Brunswick.
Common Pitfalls
- Writing a fantasy price to cut the tax — PVT uses the Red Book value when your price is more than $1,000 below it.
- Assuming someone else inspected the car — most NB private sales carry no new inspection; your inspector is the only one.
- Skipping the lien search because the deal is cheap.
- Ignoring salt-belt rust on a coastal vehicle.
Pro Tip
New Brunswick used cars: real price, 15% PVT with a Red Book floor — and usually no inspection either, so bring your own.