[Casper]

Kay, a few things about the above posts.... I work for a vehicle leasing company that operates coast to coast, so I do this every day...

Every province is different. Being in Manitoba, he'll only pay 14% tax. Also, not all provinces charge you on book value. Here in BC, they charge you whatever you claim the car was sold for. Manitoba and Sask are generally the same, as we all have Public insurance.

Claiming a stupidly low value may attract some attention, but you could always say the seller totalled it in an at-fault accident, and didn't place a claim. Tell them you're buying for salvage or something.... they won't care.

In every province, though, the above statements is true. At a dealer, you'll pay all the taxes up front, and in a private sale, the PST is charged at time of transfer.