Land Transfer Tax Rebate Opportunities

Rebates claimed after registering

 If you are eligible for a rebate under the grandfathering provision, an application must be submitted directly to the City of Toronto along with the following documents:

• a completed Municipal Land Transfer Tax Rebate/Exemption Application
• a completed MLTT Authorization of Representative form
• a copy of the registered conveyance (transfer/deed)
• a copy of the docket summary (if transfer was registered electronically)
• a copy of the agreement of purchase and sale (including all schedules, amendments and assignments) entered into before Dec 31, 2007
• a copy of the statement of adjustments relating to the conveyance

First-Time Purchaser

You are a first-time purchaser of a newly constructed or re-sale residential property, it the following criteria is met.

The definition of a first-time purchaser is:

• The purchaser is at least 18 years of age.
• The purchaser must occupy the home as his/her principal residence no later than nine months after the date of the conveyance or disposition.
• The purchaser cannot have previously owned a home, or had any ownership interest in a home, anywhere in the world, at any time.
• If the purchaser has a spouse, the spouse cannot have owned a home, nor had any ownership interest in a home, anywhere in the world while he/she was the purchaser's spouse. If this is not the case, no rebate is available to either spouse.

The rebate for first-time home purchasers is up to a maximum of $3,725.00. If you are eligible for a rebate of all or a portion of the MLTT you owe, your lawyer will be able to claim the rebate electronically through Teraview software when he/she registers your transfer/deed

Rebates claimed after registering

If you did not claim the exemption at the time of registration and paid all of the MLTT owing, an application for the rebate can be submitted directly to the City of Toronto along with the following documents:

• a completed Municipal Land Transfer Tax Rebate/Exemption Application
• a completed Supplementary Information Form
• a completed MLTT Authorization of Representative form
• a copy of the registered conveyance (transfer/deed) 
• a copy of the docket summary (if transfer was registered electronically)
• a copy of the agreement of purchase and sale (including all schedules, amendments and assignments)
• a copy of the statement of adjustments relating to the conveyance
• a copy of documents that provide proof of occupancy of the home dated within 9 months of the date of registration, such as copies of telephone/cable bills, driver's licence etc. (utility bills such as heat, hydro and water are not acceptable forms of proof of occupancy)