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Provincial Land Transfer Taxes and Registration Fees

Legislation

Property

Value 

Rate of 

Tax or Fee

1

British Columbia

2

Property Transfer

Tax Act

Up to $200,000

1.0%

Over 200,000

2.0

Alberta

3

Land Titles Act

All values

$50 + 0.02%

Saskatchewan

3

Land Titles Act

Up to $500

501–8,400

Over 8,400

—

   $25

0.3% 

Manitoba

4

Tax Administration

and Miscellaneous

Taxes Act

Up to $30,000

30,001–90,000

90,001–150,000

150,001–200,000

Over 200,000

  $70

0.5%
1.0
1.5

2.0

Ontario

5

Land Transfer 

General 

Up to $55,000

55,001–250,000

Over 250,000

Tax Act

0.5%
1.0

1.5

Single Family Residence(s)

Up to $55,000

55,001–250,000

250,001–400,000

Over 400,000

0.5%
1.0
1.5
2.0 

Ontario—City of 

Toronto

6

Toronto Municipal 

Code Taxation, 

Municipal Land 

Transfer Tax

General 

Up to $55,000

55,001–400,000

0.5%
1.0
1.5
1.0

400,001–40,000,000 

Over 40,000,000 

Single Family Residence(s)

Up to $55,000

55,001–400,000

Over 400,000

0.5%
1.0
2.0

Refer to notes on the following pages.

Current as of May 3, 2013

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