搜了下Dated March 2018的文件,说自用车用过一个月就免税,亲友做为礼物送的车也免税:
New Residents
If you are a new resident to BC and you bring a vehicle into BC on or after February 19, 2014 solely for non-business use, the vehicle is exempt from PST if:
the vehicle arrives in BC within one year of you becoming a resident of the province, and you owned the vehicle for at least 30 days before you became a resident of BC.
Note: Different rules apply if the vehicle was brought into BC before February 19, 2014. For more information, please contact us.
Documentation
To claim the exemption, you must provide your previous registration from another jurisdiction or bill of sale to show you owned the vehicle for at least 30 days. You may be asked to provide documentation proving the date you became a resident of BC (e.g. BC medical services plan enrolment).
For more information, see Bulletin PST 306, Goods Brought Into BC by New Residents.
Gifts to Related Individuals
If you receive a vehicle as a gift, you are exempt from paying PST on the vehicle if the person who gave you the vehicle (the donor) is a related individual to you and the donor:
paid an applicable tax or another province’s sales tax on the purchase of the vehicle and has not received and is not eligible for a refund, credit or rebate of that tax, including input tax credits,
was exempt from PST, TDP or SST that would have otherwise been payable, or
received the vehicle as a gift in BC prior to April 1, 2013.
Note: Only one gift of a specific vehicle between related individuals is eligible for exemption in a 12-month period. PST will apply to any future gifts of that vehicle within 12 months. The only exception is if a gift vehicle is gifted back from the recipient to the donor.
A related individual is:
a person’s spouse (legally married or living for a continuous period of at least 2 years with another person in a marriage-like relationship), child, grandchild, great grandchild, parent, grandparent, great grandparent, or sibling,
the spouse of a person's child, grandchild or great grandchild, or
the child, parent, grandparent or great grandparent of a person's spouse.
Documentation
To claim the exemption, you and the donor of the vehicle must complete the Gift of a Vehicle form (FIN 319) and, in the case of vehicles brought into BC from outside the province, provide proof that tax was paid on the vehicle. If the donor was exempt from PST, TDP or SST, they must provide specific information on the gift form.