Provincial Land Transfer Taxes and Registration Fees  /  173

Legislation

Property

Value 

Rate of 

Tax or Fee

1

Québec

7

—Other 

than City of Montreal

An Act Respecting 

Duties on Transfers  

of Immovables

Up to $50,000

50,001–250,000

Over 250,000

0.5%
1.0
1.5

Québec

7

—City of 

Montreal

An Act Respecting 

Duties on Transfers 

of Immovables

Up to $50,000

50,001–250,000

250,001–500,000

500,001–1,000,000

Over 1,000,000

0.5%

1.0
1.5
2.0

 2.5

New Brunswick

8

Real Property Transfer 

Tax Act

All values

$75 + 0.5%

Nova Scotia

9

Land Registration Act

All values

$85.18  

(increasing to  

$100 effective  

June 1, 2013)  

+

0% to 1.5%

Prince Edward
Island

10

Lands Protection Act 

All values

$550 +1.0%

Real Property Transfer

All values, if

$0 to $450 +1.0%

Tax Act

over $30,000

Newfoundland and 

Labrador

11

Registration of Deeds 

Act

Up to $500

Over 500

$100

0.4%

Notes

(1)  The rates of tax shown in the table are graduated rates. For example, the land transfer tax 

levied on the transfer of a property in Manitoba valued at $150,000 is calculated as  

$70 + (0.5% × 60,000) + (1.0% × 60,000) = $970.

(2) British Columbia levies land transfer tax on registered transfers or grants of land, based on 

the value of the property being transferred. Exemptions may apply to certain mortgages, 

leases under 30 years, amalgamations, first-time buyers of qualifying residential property, 

transfers of farmland to related individuals or family farm corporations, transfers of a 

principal residence or certain recreational residences between related individuals, transfers 

to registered charities of land used for charitable purposes, certain transfers in the 

course of subdivisions, certain transfers between joint tenants and tenants in common, 

transfers between minors and the Public Guardian and Trustee, transfers to and from Trust 

Companies or the Public Trustee, certain transfers following bankruptcy, transfers resulting 

from marriage breakdown, transfers under the Veterans’ Land Act (Canada), transfers 

by which property reverts to the Crown, and transfers to municipalities and other local 

governments. A refund of land transfer tax may be available where both land transfer and 

provincial sales taxes have been paid. The 2013 British Columbia budget expanded the 

exemption for transfers of farm land from a deceased’s estate in respect of a family farm 

or a family farm corporation.

Current as of May 3, 2013

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