Canadian · Vehicles
Private sale vehicle tax.
A private car sale is always GST/HST-free — but every province except Alberta still collects its own tax at registration, usually on whichever is higher: what you paid, or the vehicle's wholesale value.
Rates range from 0% in Alberta to 15% in New Brunswick, Nova Scotia (14%), PEI and Newfoundland & Labrador. Most provinces tax the GREATER of your purchase price or an official wholesale value guide (Canadian Red Book or Black Book), specifically to stop underreporting the price.
Inputs
Estimated tax
Fill the form and press Calculate.
Rate and valuation rule, by province
| Province | Rate | Taxed on |
|---|---|---|
| Ontario | 13% | Greater of price or Red Book value (price only if Red Book < $1,000) |
| British Columbia | 12% / 15% / 20% | Greater of price or Black Book value; higher tiers above $125,000 and $150,000 |
| Quebec | 9.975% (QST only) | Greater of price or SAAQ estimated value |
| Saskatchewan | 6% | Purchase price; exempt at $5,000 or under |
| Manitoba | 7% | Greater of price or Black Book value |
| New Brunswick | 15% | Fair value (Provincial Vehicle Tax, replaces HST) |
| Nova Scotia | 14% | Greater of price or Red Book value |
| Prince Edward Island | 15% | Greater of price or wholesale value |
| Newfoundland and Labrador | 15% | Greater of price or Red Book value (price only if Red Book ≤ $1,200) |
| Alberta | 0% | No provincial sales tax of any kind |
Why a private sale still gets taxed the same as a dealer sale
GST/HST only applies when the seller is a registrant carrying on a business — so a genuine sale between two individuals is always GST/HST-free. Every province with HST (Ontario, New Brunswick, Nova Scotia, PEI, Newfoundland & Labrador) closes that gap with its own standalone tax at registration, deliberately set at the same rate as its HST, so a private sale can't undercut a dealership. Non-HST provinces (BC, Saskatchewan, Manitoba) do the same with their own PST/RST. Quebec and Alberta are the two real outliers: Quebec charges QST only (no GST) on a private sale, and Alberta has no general sales tax at all.
Sources, read 25 September 2026 (each fetched directly from the province's own site): ontario.ca (RST specified vehicles), icbc.com (BC PST on vehicles), revenuquebec.ca (purchase of a used road vehicle from an individual), Saskatchewan PST bulletins PST-78/PST-058, gov.mb.ca RST Bulletin 054 + mpi.mb.ca, gnb.ca (Provincial Vehicle Tax), novascotia.ca (tax on privately purchased vehicles), the PEI Revenue Tax Guide (Retail Sales Tax Act), and gov.nl.ca (sales tax on a private sale).
Frequently asked questions
Do I pay this tax to the seller or the government?
To the government, at registration — not to the seller. A private seller never collects tax on the sale; you pay it directly when you register the vehicle (ServiceOntario, ICBC, SAAQ, SGI, Autopac, Access NB/NS/PE, or Motor Registration in NL).
What if I bought the car for less than it's worth?
Most provinces tax the HIGHER of your price or an official wholesale value guide, specifically to prevent underreporting. If your genuine price is legitimately below wholesale (accident damage, high mileage), several provinces allow an appraisal or affidavit process to support the lower figure — not modelled in this calculator, so check your province's exact process.
Is a gift from a family member taxed the same way?
No, most provinces exempt a genuine gift between immediate family members (spouse, parent, child, sibling, and sometimes grandparent/grandchild) with the right declaration form. This calculator models an ordinary purchase, not a gift transfer.
Why is Alberta different?
Alberta is the one province with no general provincial sales tax at all, so neither a dealer sale nor a private sale carries any provincial vehicle tax. Buying in Alberta and registering in another province, however, means paying that other province's full tax on registration — the saving doesn't travel with you.
Estimate only — confirm with your province's registry
This tool implements each province's core rate and greater-of-price-or-value rule. It does not model every exception: Ontario's damaged-vehicle appraisal option, Quebec's 14-year age cutoff for the estimated-value comparison, Newfoundland's affidavit process, or family-gift exemptions anywhere. Confirm the exact amount with your provincial vehicle registry before registering.