Specified motor vehicles

Harmonized Sales Tax (HST) may apply when a specified motor vehicle (as defined in the federal Excise Tax Act) is imported into Ontario from outside Canada. It may also apply if a specified motor vehicle is brought into Ontario after being purchased from a business located in a non-HST province (for example, Quebec, Manitoba, Alberta, or British Columbia). In these circumstances, you may be required to pay the 8% provincial portion of the HST at the time of ownership transfer at a ServiceOntario location. In other circumstances, you may be required to pay the13% Ontario Retail Sales Tax (RST) instead.

For more information about the HST on specified motor vehicles, contact the Canada Revenue Agency (CRA) at  1-800-959-5525 or visit the CRA’s webpage entitled GST/HST and motor vehicles.

For more information about the RST on motor vehicles, visit Ontario’s webpage entitled Specified Vehicles.

Boats and aircraft

When boats and aircraft are purchased outside Ontario and brought into Ontario for use, they may be subject to the 8% provincial portion of the HST.

  • While boats and aircraft are registered at federal government offices. No tax is collected at the time of registration.
  • ServiceOntario centres cannot accept payment of the 8% provincial portion of the HST for boats and aircraft.

For more information about the HST on vehicles, contact the CRA at 1-800-959-8287 or visit the CRA’s webpage entitled GST/HST and motor vehicles.

The RST may apply if the HST does not. For more information about the application of RST on boats and aircraft, visit Ontario’s webpage entitled Specified Vehicles.