Get a tax exemption on a used vehicle given as a gift 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 living together for at least 1 year
• partners with a registered domestic partnership under the Vital Statistics Act
• former common-law partners if both partners agree to the vehicle transfer as part of the termination (end) of their common-law relationship and there’s no written separation agreement
• former domestic partners if both partners agree to the vehicle transfer as part of the termination (end) of their domestic partnership and there’s no written separation agreement

Former common-law partners

Separated common-law partners need to have lived together for at least 1 year before they separated, unless they had a registered domestic partnership. Gifted vehicles need to have been owned by 1 of the separated individuals during the period of their common-law partnership.

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 lawyer, commissioner, notary public or a staff member of the Registry of Motor Vehicles

Download form

Sworn Statement for a Family Gift of a Used Motor Vehicle in the Province of Nova Scotia (PDF 113 kB)