NOTE: The appraised value of a vehicle is NOT intended to be trade-in value but represents the value that one might expect to receive in a sales transaction between a willing buyer and a willing seller. Appraisals completed by persons not recognized as appraisers by the Ministry of Finance, will not be accepted by the Ministry of Finance or the Ministry of Transportation. Appraisals must be done within 60 days of the date of purchase. Every person who knowingly makes a false or deceptive statement horein is guilty of an offence and is Nable on conviction to a fine, or term of imprisonment, or both (Retail Sales Tax Act. Subsections 32(4) and 32(4.1 Personal information is collected on this form under the authority of the Ontario Retail Salos Tax Act, R.S.O. 1990, c.R.31, (as amended) and may be used to determine eligibility for a refund of rotail sales tax. Questions about this collection should be directed to: Account Management and Collections Branch, 33 King Street West, PO Box 623. Oshawa ON L1H BH7, 1-866-668-8297.