What is Land Transfer Tax? 

Land transfer tax is a tax payable to the Ontario government by a purchaser of property on closing. The amount of land transfer tax imposed is based on the purchase price. 

Am I a First Time Home Buyer?

A first time home buyer is an individual who has never owned an eligible home. Land transfer tax applies to all conveyances of land in Ontario. First time home buyers are eligible for a refund of all or part of the tax payable.