Save $100's on HST Tax when transferring ownership at Service Ontario (MTO) if a vehicle has high odometer reading (km), excessive wear or severe damage (mechanical/body/interior) and previous history (accident, rental/commercial use, out of province/country). Pay HST Tax on the vehicle's actual market value and not on the wholesale/book value listed on the UVIP (Used Vehicle Information Package) at Service Ontario (MTO). ?If a vehicle is 20 years or older, Service Ontario (MTO) will require an appraisal letter to transfer ownership. An appraisal letter is required because Service Ontario (MTO) doesn't know what the market or wholesale (book) value of the vehicle is due to age.