VD-80.

1-V
2009-09
Declaration of a Transaction Between Related Individuals
with Regard to a Road Vehicle Registered in Québec
Act respecting the Québec sales tax
This form is to be used by related individuals to report the agreed selling price of a road Note that Revenu Québec determines if the transaction is subject to QST, and the amount
vehicle currently registered in Québec or that was registered in Québec before the tran- on which the QST must be calculated. Depending on the amount, you may have a balance
saction took place. The amount of Québec sales tax (QST) payable is based on the agreed to pay as well as interest and penalties. Revenu Québec may ask you to provide supporting
selling price. The form must be completed by both the current owner and the recipient of the documents. Please read carefully the supplemental information provided on the back of
vehicle. The dynamic PDF version of this form may be completed onscreen and is available this form.
on our website at www.revenu.gouv.qc.ca.
1 Vehicle information Registration
Make Model Year Serial number Province

2 Identification of the recipient and the current owner (please print)

Last name of recipient (purchaser or donee) First name Social insurance number Date of birth
Y M D
Address

Postal code Area code Telephone (home) Area code Telephone (work)

Last name of current owner (vendor or donor) First name Social insurance number Date of birth
Y M D
Address

Postal code Area code Telephone (home) Area code Telephone (work)

3 Transaction between related individuals

Indicate your relationship or family situation: 
In order to obtain authorization to register the road vehicle without having to pay all or part of the QST applicable, you must submit one or more documents
as proof of your relationship or family situation (see additional information on reverse).
Revenu Québec will compare the information you provide with the information in your income tax file.

4 Particulars of the transaction

Type of transaction:   with consideration   without consideration

In the case of a transaction with consideration, indicate the selling price $  and the amount of QST paid to the SAAQ $  .
In the case of a transaction without consideration, enter the first name and last name
of the person who bought or paid for the vehicle before the transaction. (please print)

Does the vendor or donor have an outstanding debt on this vehicle?       Yes   No
If yes, enter the first name and last name of the person who will be
responsible for making the payments after the transaction. (please print)
Indicate the unpaid balance, excluding interest: $  .

Indicate the reasons for the transaction.

5 Certification
We certify that all of the information provided on this form is accurate and complete and authorize Revenu Québec to contact us for the purposes of this application.

Signature of recipient Date Signature of current owner Date

Espace réservé à la SAAQ

Valeur estimative du véhicule Signature de la personne qui a traité la demande
Date de la
$ transaction : A M J –

Ministère du Revenu
1 – copie à retourner à revenu québec par la saaq
 VD-80.1-V
2009-09
Declaration of a Transaction Between Related Individuals
with Regard to a Road Vehicle Registered in Québec
Act respecting the Québec sales tax
This form is to be used by related individuals to report the agreed selling price of a road Note that Revenu Québec determines if the transaction is subject to QST, and the amount
vehicle currently registered in Québec or that was registered in Québec before the tran- on which the QST must be calculated. Depending on the amount, you may have a balance
saction took place. The amount of Québec sales tax (QST) payable is based on the agreed to pay as well as interest and penalties. Revenu Québec may ask you to provide supporting
selling price. The form must be completed by both the current owner and the recipient of the documents. Please read carefully the supplemental information provided on the back of
vehicle. The dynamic PDF version of this form may be completed onscreen and is available this form.
on our website at www.revenu.gouv.qc.ca.
1 Vehicle information Registration
Make Model Year Serial number Province

2 Identification of the recipient and the current owner (please print)

Last name of recipient (purchaser or donee) First name Social insurance number Date of birth
Y M D
Address

Postal code Area code Telephone (home) Area code Telephone (work)

Last name of current owner (vendor or donor) First name Social insurance number Date of birth
Y M D
Address

Postal code Area code Telephone (home) Area code Telephone (work)

3 Transaction between related individuals

Indicate your relationship or family situation: 
In order to obtain authorization to register the road vehicle without having to pay all or part of the QST applicable, you must submit one or more documents
as proof of your relationship or family situation (see additional information on reverse).
Revenu Québec will compare the information you provide with the information in your income tax file.

4 Particulars of the transaction

Type of transaction:   with consideration   without consideration

In the case of a transaction with consideration, indicate the selling price $  and the amount of QST paid to the SAAQ $  .
In the case of a transaction without consideration, enter the first name and last name
of the person who bought or paid for the vehicle before the transaction. (please print)

Does the vendor or donor have an outstanding debt on this vehicle?       Yes   No
If yes, enter the first name and last name of the person who will be
responsible for making the payments after the transaction. (please print)
Indicate the unpaid balance, excluding interest: $  .

Indicate the reasons for the transaction.

5 Certification
We certify that all of the information provided on this form is accurate and complete and authorize Revenu Québec to contact us for the purposes of this application.

Signature of recipient Date Signature of current owner Date

Espace réservé à la SAAQ

Valeur estimative du véhicule Signature de la personne qui a traité la demande
Date de la
$ transaction : A M J –

Ministère du Revenu
2 – copie de l’acquéreur
 Additional information
Definitions
Spouse The person to whom you are married, the person with whom you have contracted a civil union or the person who is your de facto
spouse at the time of the transaction.
Your de facto spouse is a person (of the opposite sex or of the same sex ) who, at the time of the transaction,
• is living in a conjugal relationship with you and is the biological or adoptive parent (legally or otherwise) of a child of whom you
are also the parent; or
• has been living in a conjugal relationship with you for at least 12 consecutive months (the 12-month period is considered to have
been uninterrupted if you lived apart for a period of less than 90 days); or
• has been living in a conjugal relationship with you for a period of less than 12 months, but previously lived in such a relationship
with you for at least 12 consecutive months (the 12-month period is considered to have been uninterrupted if you lived apart for
a period of less than 90 days).
Related individuals Legally married spouses, de facto spouses and persons related by blood, marriage or adoption. Examples of related individuals include
a parent and child; a parent and the spouse of a child; an individual and the child of the individual’s de facto spouse; a grandparent
and grandchild; brothers and sisters; brothers-in-law and sisters-in-law. Reference: section 3 of the Act respecting the Québec sales
tax, which refers to the concept (set forth in the Taxation Act ) of persons not dealing at arm’s length.
Consideration The value in money, the assumption of a debt related to the road vehicle, the value of services rendered, the actual value of goods
given in exchange, or any service or form of payment accepted as the price of the road vehicle, including, where applicable, the goods
and services tax (GST).
Estimated value The average wholesale price listed in one of the guides prescribed by the Act, minus $500.

Transaction without consideration

The registration office is not required to collect QST when the registration of a road vehicle changes further to a transaction in Québec between related
individuals, where no consideration is paid (such as in the case of a donation).

Transaction with consideration

The registration office will collect QST on the value of the consideration reported when the sale of the road vehicle takes place between related indi-
viduals.

Documents to bring to the registration office

Proof of your relationship in the case of a transaction between parent Proof of your family situation in the case of a transaction between
and child or between other related persons (excluding spouses) spouses
Provide one or more of the following documents, as applicable: Provide one or more of the following documents, as applicable:
• a birth certificate (full size) or the copy of the act of birth issued by the • a marriage contract or marriage certificate or the copy of the act of
Directeur de l’état civil; marriage issued by the Directeur de l’état civil, a civil union certificate or
• a marriage contract or marriage certificate or the copy of the act of the copy of the act of civil union issued by the Directeur de l’état civil;
marriage issued by the Directeur de l’état civil, a civil union certificate or • a driver’s licence; etc.
the copy of the act of civil union issued by the Directeur de l’état civil;
• a driver’s licence; etc.

Documents to submit further to a written request from Revenu Québec

”Confirmation de service” Acquittance from a financial institution confirming the date on

(document obtained from the registration office) which the loan was paid off or a receipt confirming the
balance of the loan at this time
Contract attesting to the initial purchase
of the vehicle by the current owner (donor or vendor) Statement of account (identifying the recipient or donor) or
The owner must obtain this document whether or not the vehicle was statement respecting a loan or line of credit, indicating the
purchased from an accredited vendor. payments made during the months that preceded and followed
the time of the transaction
Finance contract
Any other document deemed necessary

Keeping documents
All documents pertaining to the road vehicle must be kept for six years after the date of the transaction. Failure to comply with this obligation is an offence
and renders you liable to legal proceedings.

For further information, call the Revenu Québec office in your area
or use the following toll-free number: 1 800 567-4692.