A Canadian Semi Truck Bill of Sale is a legal document that records the transfer of ownership of a semi truck (also called a tractor-trailer, semi-trailer truck, or highway tractor) from a seller to a buyer under the applicable provincial and federal laws of Canada. Semi trucks are classified as commercial motor vehicles and are subject to additional regulatory requirements beyond those applicable to passenger vehicles, including compliance with the National Safety Code (NSC), provincial commercial vehicle safety inspection programs, and carrier licensing requirements.

The Motor Vehicle Safety Act (S.C. 1993, c. 16) establishes federal safety standards for all motor vehicles manufactured in or imported into Canada, including commercial trucks. The Motor Vehicle Safety Regulations (C.R.C., c. 1038) set specific requirements for heavy commercial vehicles, including braking systems, lighting, and structural integrity. Each province regulates commercial vehicle registration, safety inspection, and operator licensing through its own motor vehicle and highway traffic legislation.

In Ontario, the Highway Traffic Act (R.S.O. 1990, c. H.8) requires commercial vehicle operators to hold a Commercial Vehicle Operator’s Registration (CVOR) certificate and mandates regular safety inspections through the Commercial Vehicle Safety Alliance (CVSA) inspection program. British Columbia’s Motor Vehicle Act (R.S.B.C. 1996, c. 318) and the Commercial Transport Act (R.S.B.C. 1996, c. 58) govern commercial vehicle operations. Alberta’s Traffic Safety Act (R.S.A. 2000, c. T-6) and the Commercial Vehicle Safety Regulation set requirements for commercial vehicle safety.

The bill of sale serves as the foundational document for transferring vehicle registration and establishes the purchase price for GST/HST assessment under the Excise Tax Act (R.S.C. 1985, c. E-15). For businesses, the bill of sale also documents the acquisition cost of a capital asset for tax depreciation purposes under the Income Tax Act (R.S.C. 1985, c. 1, 5th Supp.). The Vehicle Identification Number (VIN), make, model, year, engine specifications, Gross Vehicle Weight Rating (GVWR), and current condition are documented to clearly identify the vehicle and its characteristics.

A properly executed semi truck bill of sale protects both parties by documenting the condition of the vehicle at the time of sale, establishing the chain of ownership, and providing the necessary paperwork for provincial registration transfer, commercial vehicle insurance procurement, and potential dispute resolution.

A Canadian Semi Truck Bill of Sale is needed whenever ownership of a semi truck changes hands through a private sale, a fleet disposal sale, or a commercial transaction between businesses. Every Canadian province requires the new owner to present proof of purchase when registering the semi truck, and the bill of sale is the primary document accepted by provincial motor vehicle registries for this purpose.

In Ontario, the buyer must present the bill of sale to ServiceOntario along with a Safety Standards Certificate to complete the ownership transfer. The bill of sale establishes the purchase price for calculating the Retail Sales Tax (RST) or HST payable at registration. Ontario also requires commercial vehicle operators to maintain a valid CVOR certificate, and the ownership transfer triggers a review of the buyer’s CVOR record.

In British Columbia, the buyer must present the bill of sale to ICBC along with a valid provincial inspection certificate. ICBC uses the declared purchase price to assess the Provincial Sales Tax (PST) of 7% on private vehicle sales. Alberta requires the bill of sale for registration transfer at any Alberta registry agent office, and commercial vehicles must pass a Commercial Vehicle Inspection Program (CVIP) inspection.

For business buyers, the bill of sale is essential for establishing the Capital Cost Allowance (CCA) class and undepreciated capital cost of the semi truck under the Income Tax Act. The Canada Revenue Agency (CRA) requires documentation of all capital asset acquisitions for tax purposes. GST/HST registrants may claim Input Tax Credits (ITCs) for the GST/HST paid on the purchase, and the bill of sale serves as the supporting documentation for ITC claims.

Insurance companies require a bill of sale to issue commercial vehicle insurance, which is mandatory in all Canadian provinces. The bill of sale establishes the insurable value of the vehicle and documents the ownership transfer date for coverage purposes.

A lien search through the provincial Personal Property Security Act (PPSA) registry should be conducted before completing the purchase, as liens registered against the vehicle by lenders or equipment finance companies remain attached regardless of ownership transfer. The bill of sale should include a warranty by the seller that the vehicle is free from liens and encumbrances.

A legally sound Canadian Semi Truck Bill of Sale must include the full legal names and mailing addresses of both the seller and buyer, including the province or territory of residence and Canadian postal codes. If either party is a corporation or business entity, the legal business name and provincial business registration number should be included.

The vehicle description must include the make (manufacturer), model, year of manufacture, Vehicle Identification Number (VIN), engine make and model, horsepower rating, transmission type, number of axles, cab type (day cab or sleeper), Gross Vehicle Weight Rating (GVWR), exterior colour, and current odometer reading in kilometres. For semi trucks equipped with auxiliary power units (APUs), refrigeration units, or specialized equipment, these should be separately documented.

The current condition of the vehicle should be honestly described, including any known mechanical issues, accident history, or modifications from the original manufacturer specifications. If the vehicle has been involved in a collision, the disclosure is required under provincial consumer protection legislation.

The purchase price must be stated in Canadian dollars (CAD), and the payment method should be specified (cash, certified cheque, bank draft, wire transfer, or financing arrangement). The bill of sale should clearly indicate whether GST/HST is included in the stated price or will be paid separately. For business transactions between GST/HST registrants, the GST/HST numbers of both parties should be documented.

A lien declaration is essential — the seller must warrant that the vehicle is free from liens, security interests registered under the applicable provincial Personal Property Security Act (PPSA), and other encumbrances. The buyer should independently verify this through a PPSA registry search before completing the purchase.

The safety inspection status must be documented. Most provinces require a valid safety inspection certificate for commercial vehicles at the time of ownership transfer. The bill of sale should reference any existing safety inspection certificate and its expiration date. The governing law clause should reference the applicable Canadian province, and both parties must sign and date the document.