South Simcoe police said emergency crews were called to an Innisfil home on Fox Hill Street around 5 p.m. on Tuesday after the boy was struck. Police said someone in the boy's family was moving the SUV out of the driveway to make space for the child to play.
Paramedics rushed the boy to hospital where he later died of his injuries.
Police have not released the boy's name at this time.
No charges are expected to be laid, police said.