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  1. Used or Second-hand Motor Vehicles Regulations - SOR/98-42 (Section 1)
    Used or Second-hand Motor Vehicles Regulations

     These Regulations apply to a used or second-hand motor vehicle that is manufactured before the calendar year in which importation of the vehicle is sought to be made, if the vehicle

    • [...]

    • (b) is received by a resident of Canada as a gift from a relative or friend who resides outside of Canada and the vehicle is to be used for personal purposes and not for any commercial purpose;

    • [...]

    • (l) is imported as a formula or sports racing car and may not be licensed for use on a public highway;

    • (m) is imported by a resident of Canada who acquired the vehicle outside of Canada as a replacement for another motor vehicle owned by the resident that was damaged, in an accident that occurred outside of Canada, to such an extent that repair was impracticable;

    • [...]

    • (s) is imported by its original purchaser and

      • [...]

      • (ii) the vehicle is not imported for use in a business, in a manufacturing establishment or as equipment to be used by a contractor, and

      • (iii) the bill of sale for the vehicle does not specify that the vehicle has been used as a demonstration vehicle or by a car rental agency.


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