Unlike UK stamp duty, Canadian land transfer taxes vary dramatically by province — and in some cities, you pay twice. Alberta has no provincial land transfer tax at all. Ontario has some of the highest rates in North America, and Toronto buyers pay both provincial and municipal taxes on top.
Use the Land Transfer Tax Calculator to calculate your exact LTT by province, including Toronto municipal tax and first-time buyer rebates.
Which Provinces Have Land Transfer Tax?
| Province | Has LTT? | Notes |
|---|---|---|
| Ontario | Yes | + Toronto Municipal LTT if buying in Toronto |
| British Columbia | Yes | Called Property Transfer Tax (PTT) |
| Quebec | Yes | Called Welcome Tax (Taxe de bienvenue) |
| Manitoba | Yes | Called Land Transfer Tax |
| Nova Scotia | Yes | Called Deed Transfer Tax |
| Alberta | No | Only a small title registration fee (~0.02%) |
| Saskatchewan | No | Title registration fee only |
| New Brunswick | No | County-level deed transfer fee |
| Prince Edward Island | Yes | Provincial LTT |
Ontario Land Transfer Tax
Ontario uses a progressive bracket system:
| Purchase price | Rate |
|---|---|
| Up to $55,000 | 0.5% |
| $55,001 – $250,000 | 1.0% |
| $250,001 – $400,000 | 1.5% |
| $400,001 – $2,000,000 | 2.0% |
| Above $2,000,000 | 2.5% |
Worked example — purchasing at $800,000 in Ontario:
- 0.5% on $55,000 = $275
- 1.0% on $195,000 = $1,950
- 1.5% on $150,000 = $2,250
- 2.0% on $400,000 = $8,000
- Total Ontario LTT: $12,475
Toronto Municipal Land Transfer Tax
Buyers in the City of Toronto pay an additional municipal LTT with the same brackets as Ontario. The same $800,000 purchase in Toronto incurs a second $12,475 municipal tax — $24,950 total.
This is why Toronto consistently has the highest property purchase costs in Canada.
Ontario First-Time Buyer Rebate
First-time buyers in Ontario receive a rebate of up to $4,000 on provincial LTT. If buying in Toronto, an additional municipal rebate of up to $4,475 applies. A qualifying first-time buyer purchasing at $800,000 in Toronto would get back $8,475 — reducing the $24,950 total to $16,475.
To qualify:
- Must be a Canadian citizen or permanent resident
- Must be 18 or older
- Must occupy the home as principal residence within 9 months
- Cannot have owned a home anywhere in the world
British Columbia Property Transfer Tax
BC uses a three-tier structure:
| Purchase price | Rate |
|---|---|
| Up to $200,000 | 1% |
| $200,001 – $2,000,000 | 2% |
| $2,000,001 – $3,000,000 | 3% |
| Above $3,000,000 | 5% |
Worked example — purchasing at $900,000 in BC:
- 1% on $200,000 = $2,000
- 2% on $700,000 = $14,000
- Total BC PTT: $16,000
BC First-Time Buyer Exemption
First-time buyers in BC are fully exempt from PTT on properties up to $500,000 and receive a partial exemption up to $525,000. On a $500,000 property, this saves $8,000. Requirements mirror Ontario's (citizen or PR, principal residence, no previous ownership anywhere in the world).
Quebec Welcome Tax (Taxe de Bienvenue)
Quebec's welcome tax uses municipal assessment value (not necessarily the purchase price, though they are often similar) with brackets that vary by municipality. For Montreal:
| Assessment value | Rate |
|---|---|
| Up to $58,900 | 0.5% |
| $58,901 – $294,600 | 1.0% |
| $294,601 – $552,300 | 1.5% |
| $552,301 – $1,104,700 | 2.0% |
| Above $1,104,700 | 2.5% |
Unlike Ontario and BC, Quebec does not offer a general first-time buyer rebate on the welcome tax.
Alberta: No Provincial Land Transfer Tax
Alberta is unique among the populous provinces in having no provincial land transfer tax. Buyers pay only a Land Titles fee — approximately 0.02% of the purchase price plus a small base fee. On a $500,000 property, this is roughly $500 — compared to $8,000+ in Ontario.
This is one reason Alberta's housing market remains more affordable relative to income than Ontario and BC, and why Calgary continues to attract interprovincial migration.
Manitoba Land Transfer Tax
Manitoba uses simple brackets up to 2% with a minimum fee:
| Purchase price | Rate |
|---|---|
| Up to $30,000 | 0% (min. $70 fee) |
| $30,001 – $90,000 | 0.5% |
| $90,001 – $150,000 | 1.0% |
| $150,001 – $200,000 | 1.5% |
| Above $200,000 | 2.0% |
Manitoba has a first-time buyer rebate of up to $4,500 for properties up to $240,000.
Planning for Land Transfer Tax
Land transfer tax is payable at closing — you need the cash available. Unlike the UK where your solicitor handles the payment, in Canada your real estate lawyer collects the LTT amount from you on or before closing day.
Budget LTT as a purchase cost alongside:
- Down payment
- Home inspection ($500–$800)
- Legal fees ($1,000–$2,500)
- Title insurance ($150–$400)
- Home insurance (first year)
- Moving costs
Use the Land Transfer Tax Calculator to get an exact figure for your province and buyer status before you make an offer.