Government form, explained · Ontario
Form 1157E, Ontario's family-gift sworn statement: what it is and how to fill it out
Giving a car to family in Ontario? The 1157E is what makes the transfer RST-exempt, but it has to be sworn, and the 12-month rule catches people out.
What the 1157E is, and who needs it
The Sworn Statement for a Family Gift of a Used Motor Vehicle (Form 1157E) is Ontario's declaration that a vehicle transfer is a genuine family gift, which makes it exempt from RST. It must be sworn before a Commissioner of Oaths, and the exemption is limited to one exempt family transfer of the same vehicle per 12 months.
Where to get it
Start at Ontario's family-transfer page. It links the current form and lists which family relationships qualify. Use the current official version; the qualifying-relationship list is Ontario's to define, not ours.
Common mistakes
- ✗Signing it like an ordinary form. It must be sworn before a Commissioner of Oaths to count
- ✗Gifting the same vehicle onward again within 12 months. Only one exempt transfer of the same vehicle per 12-month period qualifies
- ✗Assuming every relative qualifies. Check Ontario’s current qualifying-relationship list before the registry visit
- ✗Skipping the bill of sale because it’s a gift. Mark it “Gift”/“$0”; the 1157E covers the tax, not the transaction record
What happens after it's sworn
Bring the sworn 1157E to the ServiceOntario transfer along with the rest of the paperwork, the Ontario gift-a-vehicle guide lists exactly what to bring and the order of steps, including the bill of sale and plate rules.
Common Questions
What is form 1157E?
Ontario’s Sworn Statement for a Family Gift of a Used Motor Vehicle: the form that makes a family vehicle gift exempt from RST. It must be sworn before a Commissioner of Oaths, and the exemption is limited to one transfer of the same vehicle per 12 months.
Does the 1157E need to be notarized?
It must be sworn before a Commissioner of Oaths. Many ServiceOntario locations and legal offices can administer this. The point is that both parties are formally swearing the gift declaration is true.
How often can a vehicle be gifted tax-free in Ontario?
The exemption is limited to one exempt family transfer of the same vehicle per 12-month period. Gifting the same vehicle onward again within 12 months doesn’t qualify.
Do I still need a bill of sale for a family gift in Ontario?
Yes, complete a bill of sale marked “Gift” or “$0” even for a family transfer. The 1157E handles the tax exemption; the bill of sale documents the transaction. Our Ontario gift guide covers the full transfer.
Doing the full gift?
Guidepost is not a law firm or tax advisor. This is general information. Verify current requirements with ServiceOntario and the Ministry of Finance. Full disclaimer. Last updated: June 2026.