Back in September I wrote that it looked like private vehicle transfers would not be subject to the HST. Well the recent provincial budget has changed that.
While not technically subject to HST, a private vehicle purchase will be subject to a 12% Provincial Vehicle Tax. Vehicles purchased from dealers will be subject to [...]

One small piece of good news on the HST front.  It appears that private sales of used vehicles will not be affected, and the tax rate will remain at 7% (higher rates for “luxury tax” will presumably still apply) of the purchase price.
Vehicles purchased from dealers will get hit with HST; currently they charge both [...]