Welcome to all About Land Transfer Taxs

You must send your application to the Ministry of Finance. Their address is:

Ministry of Finance
Advisory and Compliance Branch
33 King Street West
PO Box 625
Oshawa ON L1H 8H9

Yes, if the refund was not claimed at the time of registration and all of the land transfer tax owing has been paid, first time homebuyers can still apply for a refund. In order to apply for a refund, you must submit:

• a copy of the docket summary, only if transfer was registered electronically
• an original, completed Ontario Land Transfer Tax Refund Affidavit for First-time Purchasers of Eligible Homes [PDF – 350 KB]
• a copy of the agreement of purchase and sale that includes all schedules, amendments and assignments
• a copy of the registered conveyance
• evidence of the amount of tax that was paid on registration
• a copy of the statement of adjustments relating to the conveyance
• for agreements of purchase and sale entered into before December 14, 2007, a copy of the Tarion New Home Warranty, which is also known as the Certificate of Completion and Possession

a copy of documents that provide proof of occupancy of the home, such as copies of newspaper/magazine subscriptions, telephone/cable bills, driver’s license, etc.

In order to receive a refund of land transfer tax, you:

• within nine months of the date of transfer, you must occupy the home as your principal residence
• must be at least 18 years of age
• if you entered into an agreement of purchase and sale before December 14, 2007, the eligible home must have recently been constructed and you must be eligible for  the Tarion New Home Warranty, and you
• cannot have ever owned an eligible home, or an interest in an eligible home, anywhere in the world.

Your spouse cannot have owned an eligible home, or an interest in an eligible home, anywhere in the world while being your spouse.

Once a first time home buyer is qualified for a refund, they can claim an instant refund at time of registration in one of two ways:

1. If registering on paper, file an Ontario Land Transfer Tax Refund Affidavit For First-time Purchasers of Eligible Homes at the Land Registry Office.

2. If registering electronically, complete the required statements under the “explanation” tab of the land transfer tax statements.

There is no time restriction where a refund is requested for land transfer tax that is paid on registration of a notice, caution where the transfer contemplated in the agreement referred to in the notice or caution did not take place.

First time home buyers refunds requests are required to be made within 18 months after the date of the transfer. All other refund requests are valid within 4 years after the date of payment of the tax.