Municipal Land Transfer Tax

Rebate Opportunities

Grandfathering 

The Agreement of Purchase & Sale was executed on or before December 31, 2007 and the closing date is on or after February 1, 2008. In this case you will be eligible for a full rebate. 

Effective March 1, 2015, the ability to apply electronically for the grandfathering exemption using Teraview statement 10011 is no longer available.  The MLTT must be paid in full upon registration.

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:

 

First-Time Purchaser

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

For conveyances and dispositions before March 1, 2017, and a rebate of up to $3,725:

The definition of a first-time purchaser is:

  • The purchaser is at least 18 years of age.
  • The purchaser must occupy the home as their 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 they were the purchaser's spouse. If this is not the case, no rebate is available to either spouse.

 

For conveyances and dispositions of the eligible home on or after March 1, 2017, and a rebate of up to $4,475:

The definition of a first-time purchaser includes all of the above, and:

  • The purchaser is a Canadian citizen or permanent resident of Canada. If the purchaser becomes a Canadian citizen or permanent resident within 18 months of the transfer, they may apply for and may qualify for the rebate.

Any of the following documents will be accepted as confirmation of:

Canadian Citizenship:

  • Canadian passport     
    • valid or expired no more than five years
  • Birth certificate from Ontario or other Canadian province or territory (issued under Vital Statistics Act)
  • Canadian Certificate of Registration of Birth Abroad
  • Certified Statement of Live Birth from Ontario, or other Canadian province or territory
  • Certificate of Canadian Citizenship or Certificate of Naturalization (paper document or card, not commemorative issue)
  • Certificate of Indian Status (paper or plastic card)
  • Registered Indian Record (certified)
  • Temporary Confirmation of Registration document

Permanent residency:

  • Permanent Resident Card     
    • must be valid
  • Confirmation of Permanent Residence (IMM 5292, 5688)
  • Canadian Immigration Identification Card
  • Record of Landing (IMM 1000)

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)
  • Proof of Canadian citizenship or permanent residency status in Canada

 

Please forward documents to:
 
Revenue Services
Municipal Land Transfer Tax
5100 Yonge Street, Lower Level
Toronto ON M2N 5V7