FWIW, in Ontario the tax is based on the book value of the vehicle. If your bill of sale price is close then you pay on that value. Anything else, like buying a wreck or badly damaged vehicle, requires an appraisal - which is about $100 give or take. So do the math whether the appraisal is worth it or not. You really can't blame the government, while the OP may be an honest guy, how many people try to screw the government of vehicle resale tax !!