- Affidavit, re. Conveyance to Family Business Corporation - LT101
Affidavit to be sent to the Ministry of Revenue within 9 months after the taxation year end following the date of registration or date of disposition to any corporation which was the subject of a claim for the family business exemption. - Affidavit, re. Exemption for the Conveyance or Disposition of Farmed Land
Affidavit to be inserted in any conveyance where an exemption from tax is being claimed on the basis that the transfer is from individual(s) to a family farm corporation pursuant to Regulation 697, R.R.O. 1990. - Application and Declaration for the Exemption of Land Transfer Tax pursuant to Ontario Regulation 70/91
Application and Declaration for an exemption under Regulation 70/91 where the unregistered disposition is a so-called butterfly exemption between corporations for the purposes of the application of 55(3)(b) of the Income Tax Act. - Application and Undertaking for the Deferral of Land Transfer Tax pursuant to Subsection 3(9)
Application and undertaking for a deferral of tax payable as a result of unregistered dispositions between affiliated corporations. - Application for Refund of Land Transfer Tax to OHOSP Planholders
Application for refund of tax paid by first-time home buyers who are OHOSP planholders. - Authorizing or Cancelling a Representative
Complete this form to authorize the release of confidential information about the fuel, gas, tobacco, or land transfer account(s) to a representative or to cancel an existing authorization. - Change of Address
The Change of Address form can be used to advise the Ministry of Revenue of any changes to your business address, mailing address or telephone number. - Initial Family Business Affidavit - LT100
Initial Family Business affidavit to be submitted to the Ministry of Revenue in support of claim for exemption on a transfer from an individual to a family business corporation pursuant to Regulation 697. - Irrevocable Standby Letter of Credit
This form is acceptable to the minister for use when security is required to be furnished under subsection 15(3) of the Land Transfer Tax Act. The Letter of Credit must be issued by and redeemable at an Ontario branch of a Canadian Chartered Bank. - Land Transfer Tax Affidavit
Affidavit of Residence and Value of Consideration, Form 1 which is attached to every conveyance tendered for registration and is the basis for determining LTT. - Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes
If the refund was not claimed at registration, the tax must be paid and a claim for the refund may be submitted directly to the Ministry of Revenue using this form. - Return on the Acquisition of a Beneficial Interest in Land
Return on the Acquisition of a Beneficial Interest in Land as required under Section 3 of the Land Transfer Tax Act.
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Forms
Publications
- 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. - Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
The Budget Measures Act, 2005 (No.2) (c.31, S.O. 2005) which received Royal Assent on December 15, 2005 includes technical amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the Electricity Act, 1998 as it relates to the gross revenue charge. These technical amendments will improve administrative effectiveness, maintain the integrity and equity of the tax system and enhance legislative clarity. - Budget Measures Act, 2006 (No. 2), Overview of Amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and Provincial Land Tax Act
On December 20, 2006, the Budget Measures Act, 2006 (No. 2), received Royal Assent (c. 33, S.O. 2006). This statute includes amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the replacement of the Provincial Land Tax Act with the Provincial Land Tax Act, 2006. - Budget Measures and Interim Appropriation Act, 2008 - Overview of the 2008 Ontario Budget Duty and Tobacco Tax
On May 14, 2008, the Budget Measures and Interim Appropriation Act, 2008 received Royal Assent (c.7, S.O. 2008). This statute includes amendments to the Land Transfer Tax Act and the Tobacco Tax Act. - 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. - Details about Changes to the Family Business Exemption
Some definitions relating to the Family Business Exemption have changed. The second stage requirements of the exemption were also simplified. These changes are expected to make the exemption easier to apply for and understand. - Details about the Proposed Exemption for Certain Transfers of Farmed Land from a Family Farm Corporation to Individual Family Members
On March 25, 2008, proposed amendments to the Land Transfer Tax Act were announced in the 2008 Ontario Budget. It was proposed that the exemption be expanded to include certain transfers of farmed land from a family farm corporation to individual family members. - 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. - Guide to the Requirements to Evidence NIL Value of Consideration for Conveyances Involving Trusts
Guide to the requirements for completing an affidavit to evidence nil consideration for conveyances involving trusts. - Highlights from the 2006 Ontario Budget
The Budget Measures Act, 2006 received Royal Assent on May 18, 2006. It included a number of measures relating to the above noted statutes. - 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 and the Electronic Registration of Conveyances of Land in Ontario
This guide has been prepared as a resource for legal and real estate professionals involved in the electronic registration of conveyances of land in Ontario. - Land Transfer Tax and the Registration of Conveyances of Land in Ontario
This guide has been prepared as a resource for legal and real estate professionals involved in the conveyancing of land in Ontario. - Land Transfer Tax and the Treatment of Unregistered Dispositions of a Beneficial Interest in Land
This guide reviews the current Land Transfer Tax Act and Regulations as they relate to unregistered dispositions of a beneficial interest in land. - 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.
