Ontario
Selling a vehicle privately in Ontario
The seller must give the buyer a Used Vehicle Information Package (UVIP). The buyer has 6 days to register the vehicle at ServiceOntario, and needs a Safety Standards Certificate to plate it. Retail sales tax of 13% is paid on the greater of the price or the wholesale value.
Source: https://www.ontario.ca/page/buy-or-sell-used-vehicle-ontario
Kits for Ontario
VehicleHandoff kits bought by a Ontario buyer include HST at 13%. Vehicle sales tax owed to the province is separate and paid at registration.