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This will apply in Canada, not sure if you are in U.S or not. When buying a car from your parents the government of Canada will allow them to make a one time donation as a personal gift to you, free of taxes. But that will not apply in the case of brother in law. When buying a used vehicle personally in Canada you only pay the 5% GST

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Q: If you buy a used car from brother-in-law do you pay sales tax?
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