Unless you bring the car into Canada "In Bond" Meaning the goods are in transit to another country then Customs will have their hand out at some point. Call Canada Customs and ask them. Get the info from the horses mouth so to speak.
A change in ownership occurs when a new title is issued by some government agency. So unless you get a title from the Ont government in your name the last owner would be the person you bought the car from when you go to export it. That's when you will have to pay the HST. They get ya comming they get ya going.
