BOS & BOL 

SOP — ONTARIO NUMBERED CORP → FEDERAL CORP (EXPORT-READY VIN FILE)
FOR MANAGERS

PURPOSE
• Run every vehicle through the same clean chain: Dealer → ONCo → FedCo → Foreign Buyer → Export Proof
• Keep a complete VIN-by-VIN file that supports tax/export positions and survives CRA review
• Prevent “paper shuffle” problems (missing proof, VIN mismatch, unclear control)

SCOPE
• Applies to all vehicles purchased from dealers under the Ontario numbered corporation (ONCo) and moved/sold through the federal corporation (FedCo)

ROLES
• Manager (Lead): enforces SOP, approves exceptions, signs “VIN PACK COMPLETE”
• ONCo Purchase Admin: dealer purchase + intake docs
• Intercompany Admin: ONCo→FedCo transfer docs + inventory log
• FedCo Sales Admin: foreign buyer contract + invoice + payment trail
• Logistics Coordinator: forwarder booking + export/shipping documents
• Accounting/Tax: filing support + record retention

HARD RULES (NO EXCEPTIONS)
• One VIN = one folder (digital + physical)
• VIN must match across every document (dealer invoice, intercompany, buyer invoice, shipping)
• No Canada registration/licensing/use unless the Manager approves in writing with Accounting sign-off
• If export proof is incomplete or names don’t match, STOP and escalate
• Keep records in the VIN folder for at least 6 years

VIN FOLDER SETUP (DO THIS FIRST)
• Folder name format: YYYY-MM-DD • VIN • Make Model • Dealer • Province
• Subfolders (exact):
• 01 DEALER PURCHASE (ONCo)
• 02 INTERCOMPANY (ONCo → FedCo)
• 03 FOREIGN SALE (FedCo → Buyer)
• 04 SHIPPING + EXPORT PROOF
• 05 PAYMENT TRAIL
• 06 ACCOUNTING + TAX SUPPORT

STEP 1 — DEALER PURCHASE (ONCo)
Manager / ONCo Purchase Admin

Required documents to save in “01 DEALER PURCHASE (ONCo)”
• Dealer invoice showing: VIN + ONCo legal name + date + price + any taxes/fees (including Luxury Tax line if applicable)
• Bill of Sale / purchase agreement
• NVIS/MSO or ownership paperwork provided by dealer
• Proof of payment from ONCo to dealer (wire/receipt)
• Storage intake record (where the vehicle is, date/time, who has keys)

Manager quick checks (must pass before moving to Step 2)
• VIN matches on all dealer documents
• Buyer name on dealer invoice = ONCo legal name (exact)
• Vehicle is tagged “EXPORT INTENDED” in internal notes
• Storage location is confirmed and documented

STEP 2 — INTERCOMPANY TRANSFER (ONCo → FedCo)
Intercompany Admin + Manager

Goal
• Make the ONCo→FedCo movement real, documented, and traceable (title/risk/control + inventory trail)

Required documents to save in “02 INTERCOMPANY (ONCo → FedCo)”
• Intercompany Purchase Order (FedCo → ONCo) OR written internal order approval
• Intercompany Invoice (ONCo → FedCo) showing: VIN + date + price/consideration + both legal names
• Intercompany Bill of Sale / Transfer Agreement stating:
• Title transfer point (when FedCo becomes owner)
• Risk transfer point (when FedCo takes risk)
• Location of vehicle at transfer (storage/yard/address)
• Inventory Transfer Log entry (ONCo inventory OUT / FedCo inventory IN)

Control evidence (strongly preferred)
• Storage agreement or written instruction updated so FedCo controls release to transporter/forwarder
• Key custody note (who holds keys and who can authorize pickup)

Manager checkpoint (must pass before Step 3)
• Intercompany invoice + bill of sale exist and both show the VIN correctly
• It’s clear FedCo controls the vehicle for export from this point forward
• Inventory log shows ONCo OUT and FedCo IN

STEP 3 — FOREIGN SALE (FedCo → Foreign Buyer)
FedCo Sales Admin + Manager

Required documents to save in “03 FOREIGN SALE (FedCo → Buyer)”
• Signed buyer contract including:
• Export-only intent (not for use/registration in Canada)
• Buyer obligation to provide export/import documents if requested
• Title transfer on full payment
• Risk transfers on delivery to carrier/forwarder
• FedCo commercial invoice to buyer showing: VIN + buyer legal name + address + price + terms
• Buyer KYC / buyer details (company docs if company buyer)

Payment trail (required) — save in “05 PAYMENT TRAIL”
• Wire confirmation / receipt
• Proof funds cleared (bank confirmation or statement snippet)
• Payment reference linked to invoice number and/or VIN (or internal reconciliation note)

Manager checkpoint (must pass before Step 4)
• Contract + invoice show the same buyer name and VIN
• Payment is confirmed received/cleared before release (unless Manager approves written credit terms)

STEP 4 — EXPORT LOGISTICS (FedCo + Forwarder)
Logistics Coordinator + Manager

Forwarder booking rules
• Shipper must be FedCo (or forwarder acting on FedCo instructions)
• Consignee must match buyer contract/invoice
• VIN must appear on shipping paperwork and forwarder instructions

Required documents to save in “04 SHIPPING + EXPORT PROOF”
Primary export/shipping proof (keep at least one)
• Bill of Lading (ocean) OR Air Waybill (air) OR other official export documentation available for that route

Secondary supporting proof (keep at least one)
• Foreign customs import clearance OR delivery confirmation outside Canada OR carrier confirmation export completed OR foreign registration/entry documents

Timing evidence (must record in folder)
• Pickup date
• Export/departure date
• Delivery/arrival date (if available)

Manager checkpoint: “VIN PACK COMPLETE — EXPORT PROOF OK”
• At least 1 primary + 1 secondary export proof saved
• VIN is visible and matches across shipping/export documents
• Shipper/consignee names align with FedCo invoice/contract

STEP 5 — ACCOUNTING HANDOFF (Manager + Accounting/Tax)
Save in “06 ACCOUNTING + TAX SUPPORT”
• Summary sheet per VIN (one page) including:
• Dealer purchase date (ONCo)
• Intercompany transfer date (ONCo→FedCo)
• Foreign sale date (FedCo)
• Export proof list (what primary/secondary docs are on file)
• Payment confirmation date
• Copies of any filings/working papers maintained by Accounting/Tax for the unit (as applicable)

FINAL MANAGER SIGN-OFF (MANDATORY)
Before any deal is marked “CLOSED”
• VIN folder has all 6 subfolders populated
• VIN matches across dealer invoice, intercompany docs, buyer docs, shipping docs
• Export proof meets minimum standard (1 primary + 1 secondary)
• Payment trail exists and is linked to the invoice/VIN
• Storage/control trail shows FedCo had control for export after intercompany transfer

STOP / ESCALATE (DO NOT PROCEED)
• VIN mismatch anywhere
• Buyer name doesn’t match consignee/contract
• No clear intercompany bill of sale/invoice
• Export proof is missing/weak (only screenshots, chats, or “buyer said so”)
• Vehicle was registered/insured/used in Canada without Manager + Accounting approval

MANAGER NOTES (KEEP IT SIMPLE)
• This SOP is about documentation discipline. If the VIN file is clean, audits are manageable. If it’s messy, it becomes a fight.