I'm with Steve and Cord on the "paper trade" thing. I don't care what province you're in, there's no way to account for the appropriate amount of taxation unless the dealer takes ownership of the trade-in, even if it's only for 10 minutes. If the sales personnel aren't walking out the door to verify the trade-in, that's just them being lazy and negligent; doesn't mean it's proper practice. It could come back to bite them in the ass. Here on P.E.I., I'm pretty certain that the trade-in requires a fresh MVI. Reputable auto sales personnel shouldn't engage in "curb-siding" practices.