Form 1157E, Ontario's family-gift sworn statement: what it is and how to fill it out
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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.
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What the 1157E is, and who needs it
Open this section ↓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.
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Where to get it
Start at Ontario's family-transfer page.Open this section ↓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.
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Common mistakes
Signing it like an ordinary form.Open this section ↓- ✗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
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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.Open this section ↓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.
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Common Questions
Ontario’s Sworn Statement for a Family Gift of a Used Motor Vehicle: the form that makes a family vehicle gift exempt from RST.Open this section ↓↑ Close this sectionWhat 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. Facts checked September 2026.