Forms and Publications

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Forms

• Affidavit - 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.
• Affidavit - Transfer Between Registered Charities An exemption from land transfer tax applies to certain transfers of land between qualifying trusts and qualifying corporations which are registered charities.
• Affidavit, re. Conveyance to Family Business Corporation - LT101 Affidavit to be sent to the Ministry of Finance 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.
• 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.
• Authorizing or Cancelling a Representative Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Direct Deposit Request / Direct Deposit Authorization Use this form to start direct bank deposit.
• Initial Family Business Affidavit - LT100 Initial Family Business affidavit to be submitted to the Ministry of Finance 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 - Land Transfer Tax 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.
• Notice of Objection Form used to file an objection.
• Ontario Land Transfer Tax Refund / Rebate Affidavit Allows taxpayers to claim the a rebate or refund of the Non-Resident Speculation Tax.
• Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes If the refund is not claimed at registration, the tax must be paid and a claim for the refund may be submitted directly to the Ministry of Finance.
• Prescribed Information for Purposes of Section 5.0.1 Form Effective April 24, 2017, persons who purchase or acquire at least one and not more than six single family residences, and persons who purchase or acquire agricultural land, are required to provide additional prescribed information, as set out in O.Reg 120/17.
• Return on Dispositions of a Beneficial Interest in Land by Partners or Beneficiaries Holding an Interest in a Qualifying Entity (Ontario Regulation 343/18) This form may be used by a qualifying entity to report, on behalf of its partners or beneficiaries, dispositions of beneficial interests in land which O. Reg. 343/18 applies to.
• 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.

Others

• Direct Deposit Request
• Land Transfer Tax (LTT) Additional Information Collection Land Transfer Tax (LTT) Additional Information Collection

Publications

• Calculating Land Transfer Tax This page 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 Harmonized Sales Tax on the Value of the Consideration This bulletin provides information on the effect of the Harmonized Sales Tax (HST) on the calculation of the value of the consideration for a transfer of land.
• Exemption for Certain Transfers of Land Between Registered Charities This page highlights the requirements to qualify for, and the procedures to apply for, the land transfer tax exemption for certain transfers of land between registered charities, as provided for in Ontario Regulation 386/10.
• 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.
• 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.
• 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 'De Minimis' Partnership Exemption: Clarifying Amendments for Certain Dispositions This page explains the amendments that have been made to Ontario Regulation 70/91.
• Land Transfer Tax and Fractional Ownership Resorts This bulletin sets out the application of the Land Transfer Tax Act to the purchase of an interest in a fractional ownership resort in Ontario. The purchase of an interest in a fractional ownership resort is subject to land transfer tax.
• 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 page 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.
• Life Lease Exemptions This bulletin highlights the conditions and procedures to obtain the land transfer tax exemption for certain transfers of life lease interests.
• Non-Resident Speculation Tax The non-resident speculation tax (NRST) is a 15 per cent tax on the purchase or acquisition of an interest in residential property located in the Greater Golden Horseshoe (GGH) by individuals who are not citizens or permanent residents of Canada or by foreign corporations (foreign entities) and taxable trustees.
• Non-Resident Speculation Tax Collected
• Prescribed Information for the Purposes of Section 5.0.1 To better understand the issue of housing affordability, the Province is collecting additional information through the land transfer tax (LTT) system.
• Quarterly Reporting Periods for Land Transfer Tax on Qualifying Unregistered Dispositions of a Beneficial Interest in Land Explains the rules about the quarterly reporting periods on qualifying unregistered dispositions of a beneficial interest in land.
• Refunds of Land Transfer Tax This page 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.
• Transfers of Land Between Spouses This bulletin outlines the application of the Land Transfer Tax Act to registered conveyances and unregistered dispositions of land between spouses and former spouses.

If you have trouble accessing one of these documents in your browser:

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• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
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