Why the statement exists
Ontario charges retail sales tax when a used vehicle changes hands — but a transfer between close family members can be exempt when it is a genuine gift. To claim the exemption at ServiceOntario, the giver and receiver complete a sworn statement declaring the family relationship and that no money, services or other consideration changed hands.
Who counts as family
The exemption covers listed family relationships — such as spouse, parent or step-parent, child or step-child, grandparent, grandchild, and sibling. The list is set by the province and changes from time to time, so check ServiceOntario's current form before you rely on a relationship.
The commissioning step
The statement must be sworn or affirmed before a commissioner of oaths or notary public. Both the giver and the receiver typically sign; each signer must appear before the commissioner with valid photo ID and sign in the commissioner's presence — not before.
What to bring
Bring the completed but unsigned ServiceOntario family-gift form, government photo ID for every signer, and the vehicle portion of the ownership permit. Details like the VIN and plate transfer are handled at ServiceOntario, not at the commissioning appointment.
After it's sworn
Take the sworn statement, ownership, ID and proof of insurance to a ServiceOntario centre within the required timeframe to complete the transfer. The commissioner confirms the oath — whether the exemption applies to your transfer is decided by ServiceOntario under the tax rules, so keep supporting documents in case questions arise.