Frequently Asked Questions About Refunds, All Other
- I overpaid land transfer tax upon registering my conveyance and now I want a refund. How do I obtain a refund?
- Are there any time limits to apply for a refund of land transfer tax?
I overpaid land transfer tax upon registering my conveyance and now I want a refund. How do I obtain a refund?
You may send a letter requesting a refund to the Land and Resource Taxes section of the Ministry of Revenue, 33 King Street West, PO Box 625, Oshawa, Ontario L1H 8H9, together with:
- a copy of the registered conveyance
- an evidence of the amount of tax paid on registration
- a copy of the Agreement of Purchase and Sale (including all schedules and amendments)
- a copy of the Statement of Adjustments, and
- an explanation of the reason for the refund request.
For further information refer to Ontario Tax Bulletin LTT 2-2006 – Refunds of Land Transfer Tax.
Are there any time limits to apply for a refund of land transfer tax?
Yes. There are a number of time limits that apply to a refund request:
- If you are applying specifically for the refund for first time purchasers of newly constructed homes, you must apply within 18 months after the date on which the conveyance or disposition of the applicable home occurred.
- There is no time restriction where a refund is requested for any tax paid on registration of a notice or caution where the transfer contemplated in the agreement referred to in the notice or caution did not take place.
- All other refund requests must be made within 4 years after the date of payment of the tax.
