Revenue Services

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Municipal Land Transfer Tax

As a taxation measure granted under the City of Toronto Act,2006, Toronto City Council approved a new Municipal Land Transfer Tax effective February 1, 2008 that will be applied to purchases on all properties in the City of Toronto in addition to the Province's Land Transfer Tax. 

Effective March 1, 2017:  Municipal Land Transfer Tax (MLTT) changes

At its meeting of February 15, 2017, City Council adopted changes to the Municipal Land Transfer Tax (MLTT rates) rate structure and rebate eligibility criteria and structure, effective March 1, 2017.

Effective April 1, 2016 an administration fee of $75.00 will be charged for processing each MLTT transaction, visit Fees for details.

Effective March 1, 2015 The ability to apply electronically for the grandfathering exemption using Teraview statement 10011 is no longer available. For more information about the grandfathering exemption visit Rebate Opportunities.

Land Transfer Tax 'De Minimis' Partnership Exemption

The City has a close working relationship with Ontario Ministry of Finance staff since the introduction of the Municipal Land Transfer Tax (MLTT). We are currently working with the Ministry of Finance to ensure a consistent application of the recent regulatory clarifications for all applicable 'De Minimis' transactions since the February 2008 introduction of the MLTT.


Municipal Land Transfer Tax Information

MLTT Implementation

The Municipal Land Transfer Tax (MLTT) will be charged on properties purchased in Toronto and on disposition of all beneficial interests with closing dates on or after February 1, 2008.