Canadian Land Transfer Tax Calculator
Calculate land transfer tax for Ontario, BC, Quebec and all provinces. Includes Toronto's additional municipal LTT and first-time buyer rebates.
$
Total Land Transfer Tax
CA$9,475
Ontario provincial LTT
Provincial LTT
CA$9,475
Net Tax Due
CA$9,475
Tax as % of Price
1.46%
How to Use the Land Transfer Tax Calculator
Select your Province, enter the Purchase Price, and check whether you are a first-time buyer. For Ontario buyers purchasing in Toronto, enable the Toronto checkbox to include the additional municipal Land Transfer Tax — making Toronto one of the most expensive places in Canada for LTT.
Land Transfer Tax Rates by Province
Ontario
0.5% on first $55,000
1.0% on $55,001 to $250,000
1.5% on $250,001 to $400,000
2.0% on $400,001 to $2,000,000
2.5% over $2,000,000
First-time buyer rebate: up to $4,000 (homes up to $368,000 get full rebate)
Toronto adds identical second LTT (FTB rebate up to $4,475)
1.0% on $55,001 to $250,000
1.5% on $250,001 to $400,000
2.0% on $400,001 to $2,000,000
2.5% over $2,000,000
First-time buyer rebate: up to $4,000 (homes up to $368,000 get full rebate)
Toronto adds identical second LTT (FTB rebate up to $4,475)
British Columbia
1% on first $200,000
2% on $200,001 to $2,000,000
3% over $2,000,000
First-time buyer rebate: up to $8,000 (homes up to $500,000; phase-out to $525,000)
2% on $200,001 to $2,000,000
3% over $2,000,000
First-time buyer rebate: up to $8,000 (homes up to $500,000; phase-out to $525,000)
Quebec (Welcome Tax)
0.5% on first $58,900 (2024 threshold)
1.0% on $58,901 to $294,600
1.5% over $294,600
1.0% on $58,901 to $294,600
1.5% over $294,600
Example: Buying in Toronto vs. Mississauga
$800,000 Home — First-Time Buyer
| Ontario Provincial LTT | $11,475 |
| Ontario FTB Rebate | $0 (price over $600K) |
| Net Provincial LTT (Mississauga) | $11,475 |
| If buying in Toronto, add: | |
| Toronto Municipal LTT | $11,475 |
| Toronto FTB Rebate | $0 (price over $400K) |
| Total Tax (Toronto) | $22,950 |
| Total Tax (Mississauga) | $11,475 |
| Toronto Premium | $11,475 extra |
Frequently Asked Questions
Alberta, Saskatchewan, and Newfoundland have no provincial land transfer tax — only nominal land title registration fees (typically $200–$600). Rural areas of Nova Scotia and some municipalities have deed transfer taxes set locally.
Land Transfer Tax is due on closing day. Your real estate lawyer collects it and submits it to the province when registering the title transfer. It cannot be added to your mortgage — it must be paid from your own funds (along with your down payment and closing costs).
In Ontario and BC, you qualify if: you are a Canadian citizen or permanent resident; you have never owned a home anywhere in the world; you will occupy the home as your principal residence. In Ontario, if you have a spouse, they must also be a first-time buyer for the full rebate to apply.
Ontario charges a 25% Non-Resident Speculation Tax (NRST) for foreign nationals buying residential property. BC charges a Foreign Buyer Tax of 20% in specified areas. These are in addition to standard LTT and apply to non-Canadian buyers.