- Budget Measures Act (Fall), 2004, Amendments to Statutes Administered by the Motor Fuels and Tobacco Tax Branch
On December 16, 2004, the Budget Measures Act (Fall), 2004 received Royal Assent (c. 31, S.O. 2004). This statute includes amendments to the Electricity Act, 1998, Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act and the Tobacco Tax Act to implement measures announced in the 2004 Ontario Budget and other technical amendments to improve administrative effectiveness and enforcement, maintain the integrity and equity of the tax system and enhance legislative clarity. - Calculating Land Transfer Tax
This bulletin provides general guidelines on the calculation of land transfer tax payable on every conveyance and disposition of land in Ontario. - Conveyances Involving Trusts
This bulletin provides clarification of the application of the Land Transfer Tax Act to conveyances involving trusts. - Determining the Value of the Consideration for Transfers of New Homes
This bulletin provides guidelines to assist in understanding how to calculate the "value of the consideration" in the purchase of a newly constructed home. - Effect of the Goods and Services Tax on the Value of Consideration under the Land Transfer Tax Act
This bulletin provides information on the effect of the federal Goods and Services Tax on the calculation of the value of the consideration for a conveyance of land. - Exemption for Certain Transfers of Farmed Land
This bulletin provides highlights of the requirements to qualify for and procedures to apply for the land transfer tax exemption on certain transfers of farmed land. - Exemption for Certain Transfers of Land to Family Business Corporations
This bulletin highlights the requirements to qualify for, and the procedures to apply for, the land transfer tax exemption on certain transfers of land from an individual or related individuals to a family business corporation. - Exemption for Certain Transfers of Life Lease Interests
This bulletin provides highlights of the conditions and procedures to obtain the land transfer tax exemption for certain transfers of life lease interests. - Final Order of Foreclosure and Quitclaims in Lieu of Foreclosures
This bulletin outlines compliance requirements in applying provisions of the Land Transfer Tax Act regarding final orders of foreclosure and transfers to mortgagees as a result of a default on a mortgage. - Guide to the Application of the Land Transfer Tax Act to Certain Transactions
This tax bulletin clarifies the application of the Land Transfer Tax Act on certain transfers of land. - Land taken under Statutory Authority
This bulletin clarifies application of the Land Transfer Tax Act to certain transfers of land where land has been taken under statutory authority (such as by way of expropriation) and where land has been acquired as a replacement for land that has been taken under statutory authority. - Land Transfer Tax Exemption for Certain Conveyances of Mineral Lands
This bulletin outlines the procedures on how to obtain a land transfer tax exemption on certain conveyances of mineral lands. - Land Transfer Tax Refunds for First-Time Homebuyers
This bulletin sets out the requirements to qualify for and the procedures to apply for a refund of land transfer tax on the purchase of a qualifying home by a first-time purchaser. Under certain circumstances this refund applies on the purchase of either a newly constructed home or a resale. - Leases and the Land Transfer Tax Act
This bulletin clarifies the application of the Land Transfer Tax Act to leases. - Refunds of Land Transfer Tax
This bulletin outlines the procedures to apply for refunds of land transfer tax. - Transactions for Nominal Consideration
This bulletin clarifies the application of the Land Transfer Tax Act on certain transfers of land where nominal consideration is passing between the transferee and transferor. - Transfers Involving Corporations
This bulletin provides clarification of the application of the Land Transfer Tax Act to certain transactions involving corporations.
