Exemptions from the Tax

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Exemptions from the Tax 2017-03-22T09:35:02+00:00

Exemptions from land transfer tax are limited. The main exemptions include:

  • certain transfers from an individual to their family business corporation;
  • certain transfers of farmed land between family members;
  • certain transfers between spouses;
  • certain transfers between a trustee and a beneficial owner;
  • certain transfers of a life lease from a non-profit organization or a charity.

A deferral of land transfer tax may be available when land is transferred between affiliated corporations, and notice of the transfer is not registered in a land registry office.

For more information about exemptions and deferral of land transfer tax, we refer to a list of land transfer tax bulletins on the Provincial website: Land Transfer Tax Bulletins