What APV9T is
APV9T is ICBC's Transfer/Tax Form. For a normal used-vehicle sale or transfer in B.C., the seller and the buyer complete this form so the vehicle can be put in the buyer's name. It records who sold the vehicle, who bought it, the sale details, and the declarations ICBC needs for registration and tax.
You will see the same form called the ICBC transfer tax form, the APV9T form, or transfer tax form APV9T. Those names all point at this official document. Always use the current version from ICBC, not an old copy saved on a computer or a look-alike from another website.
This website explains the form in plain language. It does not replace the official PDF. Download the current APV9T from ICBC, fill it carefully, and take the required originals to an Autoplan broker.
APV9T vs a bill of sale
A bill of sale is a private written record of the deal: names, price, date, vehicle details, and signatures. Buyers and sellers keep it so both sides have the same story later. Searches for "ICBC bill of sale" usually mean people want the official transfer paperwork — that paperwork is APV9T, not a homemade receipt.
APV9T is the form ICBC uses for the transfer and tax path. A bill of sale alone does not put the vehicle in the buyer's name. Keep a clear private record if you want one, and still complete the current APV9T for the legal transfer.
Our bill of sale BC guide walks through the private record in more detail. The free sale and transfer kit on this site can build that personal record in your browser. Neither one replaces APV9T.
Where to get the current APV9T form
Get the current Transfer/Tax Form (APV9T) from ICBC. The official PDF is linked from ICBC's selling-a-used-vehicle page and from the direct transfer-tax-form PDF on icbc.com. Prefer those official links over third-party form fillers so you know you have the latest version.
Print clean copies, use original signatures where the form requires them, and bring identification and the signed vehicle registration when the buyer registers. Autoplan brokers can also guide you if a field is unclear.
The sources section at the bottom of this page lists the same ICBC URLs we use across our transfer guides. Confirm the form and rules on icbc.com before you register, because forms and tax rules can change.
Who fills which parts
Both the seller and the buyer complete parts of APV9T. The seller also signs the vehicle registration. Exact field labels can change with new form versions, so follow the instructions printed on the current PDF rather than copying an old sample.
Typical information includes full legal names and addresses, the vehicle identification number (VIN), year, make, model, odometer reading, sale date, and sale price in Canadian dollars. Declarations about the vehicle and the transfer must match the facts of the deal.
Do not invent numbers to "match" a tax guess. Write the true sale details. Tax is calculated under Ministry of Finance rules at registration, not by rewriting the form after the fact.
Buyer registration within 10 days
ICBC says newly purchased vehicles must be registered in the purchaser's name within 10 days of purchase. The buyer takes the completed APV9T, the signed registration, and identification to an Autoplan broker to register and insure the vehicle.
Insurance and plate rules still apply before the vehicle is driven. Do not drive on the seller's plates or insurance after the sale. If the vehicle is coming from outside B.C., extra inspection and tax steps can apply — start with the sale and transfer kit's "bringing a vehicle into BC" path and the official ICBC checklists.
Missing the 10-day window can create extra problems at the broker. Plan the paperwork before money changes hands so both sides know who brings what.
PST, greater-of, and Canadian Black Book
For most private sales in B.C., provincial sales tax (PST) is calculated on the greater of the purchase price or the vehicle's Canadian Black Book average wholesale value. Writing a low price on APV9T or on a bill of sale does not, by itself, cut the tax if book value is higher.
For most passenger vehicles the PST rate is 12%. Higher-value cars can land in the 15% band from $125,000 and the 20% band from $150,000. Those bands are explained on our luxury car tax page. There is no GST on a private sale between people who are not GST registrants.
Use the free BC used-car tax calculator on this site for a sense of the rate bands, then confirm the number with your Autoplan broker. The broker applies the current Ministry of Finance rules to the documents you bring.
When a FIN-320 appraisal helps
If the car is genuinely worth less than book because of high kilometres, damage, or other condition issues, a FIN-320 motor vehicle appraisal can document a lower taxable value for tax purposes. FIN-320 is a different form from APV9T. You still complete the Transfer/Tax Form for the transfer; the appraisal supports the tax value when the ministry accepts it.
A low handwritten price is not the same as a qualifying appraisal. Read our FIN-320 guide before you assume tax will follow the sale price alone.
This website is not a licensed appraisal service today. When a licensed FIN-320 service opens, the Coming Soon offer on this page will tell you. Until then, use the free tools for planning and confirm tax with your broker.
Free sale and transfer kit
Use the free BC vehicle sale and transfer kit to build a personal sale record and a checklist for a private sale, a gift, or a vehicle brought into B.C. The kit runs in your browser and does not upload what you type to this website.
The kit does not create the official APV9T. Download the current form from ICBC, fill it, and take it to an Autoplan broker with the other required documents.
If you only need a quick look at tax bands, use the used-car tax calculator. For the difference between a private record and the official form, read the bill of sale BC page next to this one.
FAQs
What is APV9T?
APV9T is ICBC's Transfer/Tax Form. It is the official form used in British Columbia to transfer a used vehicle and start the tax path at an Autoplan broker. It is not a private bill of sale.
Where do I get APV9T?
Download the current Transfer/Tax Form (APV9T) from ICBC — from the selling-a-used-vehicle page or the official transfer-tax-form PDF on icbc.com. Prefer those official links over third-party fillers so you have the latest version.
Is a bill of sale the same as APV9T?
No. A bill of sale is a personal record of the deal. APV9T is the official ICBC Transfer/Tax Form. You may keep both, but the bill of sale does not replace APV9T for registration.
Do both buyer and seller sign APV9T?
Yes. For a normal used-vehicle transfer, both parties complete the required parts of the current APV9T. The seller also signs the vehicle registration. Follow the instructions on the current PDF for original signatures and identification.
Can a low price on the form cut tax?
Not by itself. For most private sales, PST is charged on the greater of the purchase price or Canadian Black Book average wholesale value. A qualifying FIN-320 appraisal may support a lower taxable value when the car's condition justifies it — confirm with your Autoplan broker.
How soon must the buyer register after purchase?
ICBC says newly purchased vehicles must be registered in the purchaser's name at an Autoplan broker within 10 days of purchase. Insurance and plate rules still apply before the vehicle is driven.
Does this website create the official APV9T?
No. The free sale and transfer kit builds a personal record and checklist. Use the current official APV9T from ICBC for the legal transfer.
Informational only, not tax or legal advice or an ICBC determination. Private-sale and transfer rules can change; confirm current forms and PST rules at icbc.com and gov.bc.ca, and with an Autoplan broker, before you register a vehicle.