Ontario’s Land Transfer Tax is a provincial tax payable by the purchaser upon the acquisition of an interest in land by registered conveyance or unregistered disposition. Therefore, if you purchase a property or land you are responsible for paying Land Transfer Tax to the province at the time the transaction closes.

More Information on Land Transfer Taxes in Ontario and Toronto
Municipal Land Transfer Tax: City of Toronto
Provincial Land Transfer Tax: Ontario Government
Municipal Land Transfer Tax: Ontario Governemnt
Toronto Real Estate Board: Land Transfer Tax Overview


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