Sworn Statement for Vehicle Transfer in Ontario: Full Guide

Table of Contents

• Which Sworn Statement Do You Need? (1157E vs. 1155E)
• Who Qualifies for a Tax-Free Family Gift
• Documents to Bring to ServiceOntario
• How to Transfer Ownership of a Car in Ontario: Step by Step
• How to Sign Over Ownership of a Car (Donor Checklist)
• How to Fill Out the Sworn Statement
• Getting It Commissioned, In Person or Online
• Licence Plate Transfers
• Special Situations
• Common Mistakes That Get Transfers Rejected
• Gifting a Car That No Longer Runs
• Frequently Asked Questions

To transfer car ownership in Ontario to an eligible family member without paying 13% retail sales tax (RST), you need a completed and commissioned Sworn Statement for a Family Gift of a Used Motor Vehicle (Form 013-1157E). Take it to a ServiceOntario centre with the vehicle permit, proof of Ontario insurance, your driver’s licence and, in most cases, a Safety Standards Certificate. Only one tax-exempt family transfer of the same vehicle is allowed in 12 months.

The sworn statement is what makes a family gift tax-free. A sale, even between relatives, is taxed like any other private sale. This guide covers the form, the paperwork, the fees, and the mistakes that get transfers rejected, written for drivers in Toronto and the GTA.

Ontario has two similar forms, and mixing them up is a frequent error. Some websites call the family gift form “1155,” which is wrong.

• Form 013-1157E is the Sworn Statement for a Family Gift of a Used Motor Vehicle. Use it for gifts between eligible relatives.
• Form 013-1155E is the Sworn Statement for the Transfer of a Used Motor Vehicle, a separate exemption form. Ontario’s family transfer page lists it as one accepted document when a vehicle was acquired from a spouse or former spouse under a Family Law Act settlement. It is not the family gift form.

You may also see “sworn statement of family gift” or “affidavit of vehicle ownership Ontario.” There is no separate ownership affidavit for a gift. The sworn statement is the document. Proof of ownership of a vehicle is the vehicle permit (the green document), which changes to the new owner’s name once the transfer is registered.

According to ServiceOntario’s family transfer  (updated July 2026), the exemption applies only between:

• spouses, including common-law spouses
• parents and step-parents
• grandparents and step-grandparents
• sons, daughters and step-children
• grandchildren and step-grandchildren
• sons-in-law, daughters-in-law, fathers-in-law and mothers-in-law
• siblings, half-siblings and adopted siblings

Not on the list: cousins, aunts, uncles, nieces, nephews, friends, and fiancé(e)s. Gifting a car to them is legal, but tax applies. Ontario charges RST on the greater of the purchase price or the vehicle’s wholesale value.

It must be a genuine gift. The exemption is for gifts, not discounted sales. If the recipient pays, treat it as a sale.

The 12-month limit: only one exempt transfer of the same vehicle between family members is allowed within 12 months. A car passed from parent to child cannot go tax-free to a sibling in the same year.

For a service Ontario transfer ownership visit, the Government of Ontario lists:

1. the completed, commissioned sworn statement (1157E)
2. proof of Ontario vehicle insurance
3. the recipient’s Ontario driver’s licence
4. the Vehicle Ownership Permit, with the Application for Transfer on the back completed
5. A Safety Standards Certificate (SSC), unless the transfer is to a spouse, in which case you complete a spousal declaration instead
6. A plate transfer declaration, only if the plate is moving with the vehicle

Also Read: What documents do I need to scrap my car legally in Canada?

Two things people over-prepare:

• UVIP: Ontario says a Used Vehicle Information Package is not required when ownership transfers between family members. That saves the $20 cost. It is still smart to check for liens, which the UVIP shows.
  
• Emissions test: Light passenger vehicles stopped needing one on April 1, 2019. Only heavy-duty diesel commercial vehicles still require one.

1. Confirm eligibility. Check the relationship against the list above and confirm the car hasn’t had a tax-free family transfer in the past 12 months.
2. Check the paperwork. The VIN on the permit must match the vehicle. Confirm no lien is registered, since a lender’s claim can follow the car.
3. Get an SSC if required. A licensed DriveON inspection centre issues it. It is valid for 36 calendar days, so book the inspection close to your ServiceOntario visit.
4. Insure the vehicle. The recipient needs Ontario insurance before registering. Call your broker ahead of time with the VIN.
5. Complete and commission the sworn statement.
6. The donor completes the permit’s Application for Transfer (see the next section).
7. The recipient visits ServiceOntario. Book an appointment if one is available.
8. Pay the fees and receive the new permit in the recipient’s name.

Deadline: Ontario requires used-vehicle buyers to register within 6 days. Don’t let a gifted vehicle sit unregistered or uninsured in the recipient’s name.

Also Read: How to Legally Transfer Ownership of a Scrap Vehicle in Ontario?

If you’re the one giving the car away, here is what to do:

• Sign and complete the Application for Transfer on the back of the vehicle portion of the permit.
• Sign the sworn statement before the commissioner, together with the recipient.
• Hand over the vehicle portion of the permit.
• Remove your plates unless a plate transfer is being done. The plates stay with you, and you keep the plate portion of the permit.
• Tell your insurer the vehicle is gone once the transfer is complete.

Keep a copy of the signed sworn statement. If the recipient later gets a parking or toll notice dated before registration, your records help.

The form is short. Expect to provide:

• full legal names and municipalities of the donor and recipient
• the vehicle’s year, make, model, and VIN
• the date the recipient acquired the vehicle
• a statement that the vehicle was received as a gift, and the relationship between the two people

Tips that prevent rejection:

• Type or print clearly, and copy the VIN directly from the permit.
• Match names exactly to the driver’s licence and permit.
• State the relationship plainly, such as “mother” or “son-in-law.”
• Do not sign until you are before the commissioner. The document is sworn in their presence, in person or by video.

You are swearing the details are true. Ontario’s companion form, 1155E, warns that knowingly making a false statement is an offence that can bring a fine, imprisonment, or both. Treat 1157E with the same seriousness.

A commissioner for taking affidavits must take the oath. Lawyers and notaries qualify. ServiceOntario notes that a commissioner may charge a fee.

Remote commissioning is permitted in Ontario. Under O. Reg. 431/20, an oath can be taken by video if everyone can see, hear, and communicate in real time, the commissioner confirms identity, and the jurat records each person’s location. This helps when the donor and recipient live in different cities.

Several Ontario notary firms report that ServiceOntario has accepted electronically signed copies since 2020. That claim comes from those firms, not a ServiceOntario notice. Bring the signed copy, and confirm with ServiceOntario if you want certainty.

Fees come from ServiceOntario’s registration and can change, so confirm before your visit. Registration fees still apply to a tax-free gift.

In Ontario, plates belong to the person, not the car. If the donor keeps their plates, the recipient registers the vehicle and receives new ones.

Plates can move with a gifted vehicle only between certain relatives. ServiceOntario’s family gift limits plate transfers to spouses, parents and children, and requires a signed plate transfer declaration from both parties. That form also moves responsibility for fines and tolls tied to the plate. Ontario’s plate page lists a wider set of relatives, so if you’re outside the spouse, parent, or child circle, check with ServiceOntario first.

Spouse to spouse: No SSC is needed, but a spousal declaration is.

Separation or divorce: A vehicle acquired under a Family Law Act settlement may be exempt with a separation agreement, divorce agreement, or similar court document. The 1155E form is also accepted.

Financed car: Clear any lien first, since the lender keeps a claim until the loan is paid.

Inheritance: Estate transfers use different paperwork from a living gift. Contact ServiceOntario and the estate’s lawyer rather than assuming the family gift form applies.

• Using Form 1155E for a family gift
• signing before seeing the commissioner
• VIN, name, or address mismatches
• an expired 36-day SSC
• no insurance in the recipient’s name
• claiming the exemption for an ineligible relative, or a second transfer within 12 months
• calling a sale a gift

A car that can’t pass inspection can’t be plated. If repairs would cost more than the car is worth, gifting it may just hand a relative a problem.

In that case, scrapping may make more sense. A licensed local recycler takes care of towing, so you skip repairs, inspection, and registration. Toronto drivers can review scrap car removal in Toronto or see how cash for scrap car quotes work. For an overview, visit Scrap Car Buyer Toronto.

A family car gift in Ontario is simple when the paperwork is right: confirm the relationship, use Form 1157E, get it commissioned, arrange insurance and an SSC, and register within six days. That keeps the transfer free of 13% sales tax and protects both sides.

If the car is too far gone to transfer, a licensed scrap pickup may be the easier route. Either way, keep copies of every document and check ServiceOntario before your visit, and ask a lawyer about estates or settlements.

This guide is general information, not legal advice. Fees and rules can change.

Q1. Can you gift a car in Ontario?
Yes. Gifting is legal. It’s tax-free only between the eligible relatives above, with a sworn statement.

Q2. What is the sworn statement for a family gift?
It’s a commissioned declaration (Form 1157E) that the vehicle was received as a gift from a qualifying relative. It supports the RST exemption.

Q3. How do I switch car ownership to my child or spouse?
Complete and commission Form 1157E, complete the permit’s transfer section, get an SSC (not for spouses), insure the car, and register at ServiceOntario within 6 days.

Q4. Is Form 1157E the same as 1155E?
No. 1157E is for family gifts. 1155E is a separate exemption form, accepted for some settlement transfers.

Q5. Does it have to be notarized?
It must be commissioned. Lawyers and notaries can do it, in person or by video.

Q6. Do I need a Safety Standards Certificate to gift a car to my child?
Yes. Only spouse-to-spouse transfers are exempt.

Q7. Do I need a UVIP for a family transfer?
No. Ontario lists family transfers among the exceptions.

Q8. Can I gift a car to a cousin or friend tax-free?
No. They’re outside the family list, so tax applies.

Q9. Can the licence plate go with the car? Only between certain relatives, with a signed plate transfer declaration.

Q10. How much does a car ownership transfer cost?
The permit is $32 and a plate with permit is $59. A qualifying family gift owes no sales tax.

Q11. What if the donor can’t come to ServiceOntario?
The recipient registers in person. Make sure the donor has completed the permit transfer section and signed the sworn statement first, and confirm any special arrangements with ServiceOntario.