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Land Transfer Tax Refund For First-Time Home Buyers Auto Adjust!

First Time Home Buyers use to have to apply to receive a portion of Provincial Land Transfer Tax back up to $2000 dollars. Effective of May 14th, 2008, the rebate will automatically be adjusted by the purchasers Lawyer! This is great news for First Time Home Buyers. Many First Time don't even know about the rebate or forget over time to apply for it!

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Land Transfer Tax applies to all conveyances of land in Ontario.  First time purchasers of newly constructed homes may be eligible for a refund of all or part of the tax payable.

The Benefit

The refund for first time purchasers of newly constructed homes may offset the land transfer tax ordinarily payable at the time of registration. The maximum amount refundable is dependent upon the date of the agreement of purchase and sale:

  • For agreements entered into after March 31, 1999, the refund will not exceed $2,000.
  • For agreements entered into on or before March 31, 1999, the refund will not exceed $1,725.

No interest is paid on this refund.

Eligibility

Requirements to qualify for a refund

  • The purchaser must be at least 18 years of age.
  • Applications for a refund must be made within 18 months after the date of conveyance or disposition.
  • The purchaser must occupy the home as his or her principal residence within 9 months of the date of the conveyance or disposition.
  • The purchaser cannot have previously owned a home or had any ownership interest in a home, anywhere in the world.

A spouse of the purchaser cannot have owned a home or had any ownership interest in a home, anywhere in the world while he or she was the purchaser's spouse.

How to Apply

Qualifying taxpayers may claim an immediate refund at time of registration in one of two ways:

Alternatively, if land transfer tax has previously been paid at the time of registration, qualified purchasers may apply for a refund by completing a Land Transfer Tax Refund Affidavit for First Time Purchasers of Newly Constructed HomesDownload PDF and forwarding it directly to the ministry.

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Published Friday, May 30, 2008 4:12 PM by Alex Melconian

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