Get a tax exemption on a used vehicle given as a gift by an immediate family member

Get a tax exemption when registering a used vehicle you received as a gift from an immediate family member.

Use the Sworn Statement for a Family Gift of a Used Motor Vehicle in the Province of Nova Scotia Form to get a tax exemption on a used car gifted to you by an immediate family member.

You can receive a tax exemption when registering a vehicle that you got as a gift from an immediate family member if:

  • you submit a Sworn Statement for a Family Gift of a Used Motor Vehicle in the Province of Nova Scotia Form
  • the person that gave you the vehicle is an immediate family member
  • you got the vehicle for free
  • the vehicle has not been transferred to another immediate family member on a tax-exempt basis within the 12-month period before you received the vehicle
  • the vehicle was not permanently moved from the province or territory it was registered in within 30 days of your immediate family member buying the vehicle

Immediate family members can include:

  • spouse
  • father, mother, step-father or step-mother
  • brother or sister
  • grandfather or grandmother
  • grandson or granddaughter
  • son, daughter or step-child
  • father-in-law or mother-in-law
  • son-in-law or daughter-in-law
  • common-law partners and same-sex partners living together for at least 1 year
  • partners registered as domestic partners under the Vital Statistics Act

Who can use this form

You need to use this form if you want a tax exemption when registering a vehicle you received as a gift from an immediate family member.

What you need to do

  1. Complete the sworn statement or have a member of the Registry of Motor Vehicles staff witness you and your family member signing the form.
  2. Visit Access Nova Scotia or Registry of Motor Vehicles as part of registering the vehicle.
  3. During the vehicle registration process, provide the certification of registration for the vehicle that has been signed over to you and the sworn statement.

How long it takes

The tax exemption is applied when you register your vehicle.

Cost

There is no cost to submit the form.

Before you start

Make sure you have:

  • year, make and model of vehicle
  • vehicle identification number (VIN)
  • completed certificate of registration signed by your immediate family member
  • completed Application for Transfer Form
  • your signature and the signature of your immediate family member witnessed by a barrister, commissioner, notary public or a staff member of the Registry of Motor Vehicles

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