Which Canadian provinces have no land transfer tax?
Alberta and Saskatchewan do not impose a provincial land transfer tax. Alberta charges a small title transfer fee on a tiered scale (typically under $1,000 even for million-dollar properties). Saskatchewan charges a registration fee of approximately $450–$750. This makes these provinces significantly cheaper from a closing cost perspective than Ontario or BC.
How do I qualify for the Ontario first-time buyer land transfer tax rebate?
To claim the Ontario first-time buyer LTT rebate (up to $4,000), you must: have never owned a home anywhere in the world; be a Canadian citizen or permanent resident; occupy the home as your principal residence within 9 months of closing. The rebate is claimed at closing through your lawyer and reduces the LTT payable. Toronto buyers can also claim the City of Toronto rebate (up to $4,475) separately.
When is land transfer tax due in Canada?
Land transfer tax is paid on closing day — it is part of your closing costs and is collected by your real estate lawyer. The tax must be paid before or at the time of registration of the deed. Your lawyer will calculate the exact amount, apply any applicable rebates, and remit payment to the provincial government on your behalf.