Bulletins - Land Transfer Tax
- Land Transfer Tax Refunds For First-Time Homebuyers
Tax Bulletin LTT 1-2008 - 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.
- Exemption for Certain Transfers of Farmed Land from Personal Representatives of an Estate Under the Land Transfer Tax Act
Tax Bulletin LTT 1-2007 -
This bulletin provides highlights of changes to the family farm land transfer tax exemption to include transfers of farmed land from personal representatives of an estate as provided for in Regulation 697, R.R.O. 1990, and interim procedures for claiming the exemption.
- 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
info Bulletin 2006-3 -
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.
- Highlights from the 2006 Ontario Budget
info Bulletin 2006-2 - On March 23, 2006, a number of
measures relating to the Gasoline
Tax Act, Land Transfer Tax Act and
Tobacco Tax Act were announced
in the 2006 Ontario Budget. The
proposed amendments must be
passed by the Legislature and
receive Royal Assent to become
law. - Refunds of Land Transfer Tax
Tax Bulletin LTT 2-2006 - This bulletin outlines the
procedures to apply for refunds
of land transfer tax. - Determining the Value of the Consideration for Transfers of New Homes
Tax Bulletin LTT 1-2006 - This bulletin provides guidelines to
assist in understanding how to
calculate the "value of the
consideration" in the purchase of a
newly constructed home.
- Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
info Bulletin 2005-1 EA/FTA/GTA/LTTA/TTA - 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.
- Calculating Land Transfer Tax
Tax Bulletin LTT 2-2005 - This bulletin provides general
guidelines on the calculation of
land transfer tax. - Conveyances Involving Trusts
Tax Bulletin LTT 1-2005 - This bulletin provides clarification
of
the application of the Land
Transfer Tax Act to conveyances
involving trusts. - Effect of the Goods and Services Tax on the Value of Consideration
Tax Bulletin LTT 4-2004 - This bulletin provides information
on the effect of the Federal Goods
and Services Tax (GST) on the
calculation of the value of the
consideration for a conveyance of
land. This bulletin replaces
Information Bulletin Number 1-90. - Budget Measures Act (Fall), 2004 : Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
Tax Bulletin EA/FTA/GTA/TTA/LTTA 1-2004 - 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. - Land Transfer Tax Exemption For Certain Conveyances of Mineral Lands
Tax Bulletin LTT 3-2004 - This bulletin outlines the
procedures on how to obtain a
land transfer tax exemption on
certain conveyances of mineral
lands. - Exemption for Certain Transfers of Farmed Land
Tax Bulletin LTT 2-2004 - This bulletin provides highlights of
the conditions and procedures
required in order to obtain the land
transfer tax exemption on certain
transfers of farmed land, as
provided for in Regulation 697,
R.R.O. 1990. - Exemption for Certain Transfers of Life Lease Interests
Tax Bulletin LTT 1-2004 - This bulletin provides highlights of
the conditions and procedures to
obtain the land transfer tax
exemption for certain transfers of
life lease interests as provided for
by O. Reg. 88/04. - Guide to the Application of the Land Transfer Tax Act to Certain Transactions
Tax Bulletin LTT 1-2001 - This tax bulletin clarifies the
application of the Land Transfer
Tax Act on certain transfers of land.
- Transactions for Nominal Consideration
Tax Bulletin LTT 10-2000 - 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. - Spouses or Same-Sex Partners and the Land Transfer Tax Act
Tax Bulletin LTT 8-2000 - This bulletin clarifies the application
of the statute to transfers
between spouses or same-sex
partners. - Leases and the Land Transfer Tax Act
Tax Bulletin LTT 6-2000 - This bulletin clarifies the application
of the statute to leases. - Final Order of Foreclosure and Quitclaims in Lieu of Foreclosures
Tax Bulletin LTT 5-2000 - This bulletin outlines compliance
requirements in applying
provisions
of the
statute regarding final orders of
foreclosures and transfers to
mortgagees
as a result of a default on a
mortgage. - Land taken under Statutory Authority
Tax Bulletin LTT 4-2000 - This bulletin clarifies application of
the Land Transfer Tax Act to
certain transfers of land where
land has been taken under
statutory authority and where
land
has been acquired as a
replacement for land that has
been
taken under statutory authority. - Transfers Involving Corporations
Tax Bulletin LTT 3-2000 - This bulletin clarifies the
application
of the statute to certain land
transactions involving corporations.
