ICBC Transfer/Tax Form APV9T: Filling It Out and Submitting

To transfer ownership of a used vehicle in British Columbia, both buyer and seller complete the ICBC Transfer/Tax Form APV9T, and the buyer submits it to an Autoplan broker within 10 days of the sale along with the seller’s signed vehicle registration and payment of Provincial Sales Tax and fees. The form is managed by the Insurance Corporation of British Columbia and captures the vehicle details, sale price, and tax information the broker needs to register the vehicle in the buyer’s name. The 10-day deadline is set by the Motor Vehicle Act, and missing it is an offence under the Act.¹

Getting the Form and What to Have Ready

Download the fillable PDF from ICBC’s website and complete it in Acrobat Reader, or pick up a paper copy at any Autoplan broker.² All four pages must be filled out and carry original signatures from both parties. Electronic signatures are not accepted.³

Have these on hand before you start:

The signed vehicle registration (APV250). The seller tears off the bottom portion of their Certificate of Insurance and Vehicle Licence and gives it to the buyer with the seller’s original signature.²
Valid photo ID for both parties, plus each party’s B.C. driver’s licence number for the form. The broker verifies the buyer’s identity before processing.⁴
The Vehicle Identification Number and odometer reading. The VIN is on the registration and typically visible through the driver’s-side windshield. If you’re moving an existing insurance policy to the new vehicle, you also need the previous vehicle’s odometer reading to determine eligibility for a usage-based discount.³
The agreed purchase price, which sets the starting point for the PST calculation.

If the seller has lost the registration, don’t try to work around it. ICBC directs buyers without proper documentation to a separate process. Call ICBC at 604-661-2233 (toll-free 1-800-464-5050) or visit an Autoplan broker to discuss options.⁵

Completing the Four Pages

Each of the four pages goes to a different party: seller, buyer, broker, and ICBC. Every entry needs to transfer cleanly through all copies, so if you’re using the paper version, press firmly. Illegible lower copies can be refused and force you to start over.

Seller’s Section

The seller certifies they are the registered owner and are entitled to sell the vehicle. Enter your full legal name and current address exactly as they appear on your existing registration. Complete the vehicle description with year, make, model, and VIN. Sign in the seller’s space to confirm accuracy and intent to transfer.⁴

Buyer’s Section

The buyer must be at least 18. Fill in your full legal name, address, and B.C. driver’s licence number, then sign to apply for registration or transfer of ownership.⁴ Record the purchase price accurately. The Ministry of Finance audits vehicle transactions, and prices reported well below the vehicle’s wholesale book value will draw scrutiny.

What the Seller Does After Signing

Handing over the keys doesn’t end the seller’s responsibilities. ICBC recommends going to the Autoplan broker with the buyer to make sure the transfer is actually processed and the seller’s name is removed from the vehicle record. Before the vehicle leaves, remove your licence plates. Cancel the insurance on the sold vehicle or transfer the policy to another vehicle you own, since you can remain liable for incidents on the old policy until it is formally removed. If you aren’t transferring the plates, return them to an Autoplan broker; the form has a field for the number of plates surrendered.²

Submitting at an Autoplan Broker

The buyer takes the completed APV9T and the seller’s signed registration to any Autoplan broker within 10 days of the sale date.¹ At the counter you’ll pay the applicable PST, any prescribed transfer fees, and the insurance premium on the new policy. The broker verifies identification, reviews the form, and processes the transfer in ICBC’s system.

ICBC can refuse to register the transfer if previous licence fees, insurance premiums, or tax amounts owed on the vehicle remain unpaid.¹ Missing the 10-day window is an offence under the Act’s general offence provision, so don’t let the paperwork sit.

If the vehicle isn’t insured yet and you need to move it, an Autoplan broker can sell you a Temporary Operation Permit covering 1 to 15 days. For multiple trips, a short-term policy may cost less; ask your broker.⁶

Provincial Sales Tax on the Transfer

The tax section of the APV9T captures the PST owed. For private sales, PST is calculated on the purchase price or the Canadian Black Book average wholesale value, whichever is greater.⁷ Reporting a low sale price won’t reduce the tax if book value exceeds it. If the vehicle is genuinely worth less than book value because of damage or high mileage, a professional appraisal can be used; PST is then based on the greater of the appraised value and the purchase price.⁸

Most private vehicle sales are taxed at 12%. Passenger vehicles at higher prices trigger elevated rates:⁷

Under $125,000: 12%
$125,000 to $149,999.99: 15%
$150,000 and over: 20%

Zero-emission vehicles (battery electric, hydrogen fuel cell, approved plug-in hybrids, and standard hybrids for PST purposes) are taxed at 12% up to $124,999.99, then at the same 15% and 20% tiers above.⁷ Non-passenger vehicles — trucks and vans larger than three-quarter ton, camperized vans, motor homes, buses, ambulances, hearses, and motorcycles with engines of 250 cc or less — do not fall under the luxury tiers.

Gift Transfers Between Family Members

A genuine gift from a related family member is exempt from PST, with no money, trade, or loan takeover changing hands. You still complete the APV9T, and both donor and recipient also complete Form FIN 319 (Gift of a Vehicle), signed at or before registration.⁹

A related individual includes your spouse (legally married, or in a marriage-like relationship for at least two continuous years), child, grandchild, great-grandchild, parent, grandparent, great-grandparent, sibling, the spouse of your child or grandchild, and the child or parent of your spouse.⁹

Only one exempt gift of a specific vehicle is allowed within any 12-month period; the exception is a gift back to the original donor. If the recipient takes over a loan as part of the deal, PST is owed on the outstanding loan amount because that counts as consideration. Keep your completed FIN 319 for five years in case of an audit. If the gifted vehicle was previously registered outside B.C., also complete Part B of FIN 319 and attach proof that tax was paid or an exemption applied, such as the original bill of sale, a receipt from another province, or a prior APV9T.⁹

1
BC Laws. British Columbia Code RSBC 1996 Chapter 318 – Motor Vehicle Act
2
ICBC. Sell a used vehicle
3
ICBC. Buy a used vehicle
4
Insurance Corporation of British Columbia. Transfer/Tax Form APV9T
5
ICBC. Register a vehicle in B.C.
6
ICBC. What to know about buying insurance
7
ICBC. PST on vehicles
8
Union of BC Municipalities. Provincial Sales Tax Levied on Private Used Vehicle Sales
9
Government of British Columbia. Gift of a Vehicle