Land transfer tax by province and territory
Land transfer tax is usually the single largest closing cost, and it is the one that differs most across Canada — some provinces charge a percentage of value, others charge only registration fees, and two jurisdictions add a municipal tax on top. This page tells you which model applies where, and links the authority that publishes the current schedule.
How does land transfer tax differ across Canada?
Most provinces charge a percentage-of-value land transfer tax at registration. Alberta and Saskatchewan do not, charging land title registration fees instead. Quebec's transfer duties are levied by the municipality, and Toronto adds a municipal tax on top of Ontario's. Rates and first-time buyer rebates are set by statute and change, so confirm the current schedule with the authority for your jurisdiction.
- Jurisdiction
- Canada — provincial and municipal statutes differ
- Page reviewed
- 2026-09-01
These are illustrative estimates based on the values you entered. Actual costs depend on your lender, municipality, insurer, utility provider, and the condition of the property. Confirm every figure before making a decision.
What applies where
Source links checked 2026-09-01. Use the authority link for the current rate, brackets and rebate conditions, then have your lawyer confirm the amount on the statement of adjustments.
| Jurisdiction | What is charged | Notes | Official authority |
|---|---|---|---|
| British Columbia | Property transfer tax | Separate first-time buyer and newly built home exemptions, each with its own price threshold. | Government of British Columbia |
| Alberta | No land transfer tax — land title registration fees apply | Registration charges are calculated on property value and mortgage amount. | Government of Alberta, Land Titles |
| Saskatchewan | No land transfer tax — title registration fee applies | Fee is based on the value stated in the transfer. | Information Services Corporation (ISC) |
| Manitoba | Land transfer tax | Charged on the fair market value of the land at registration. | Manitoba Finance |
| Ontario | Land transfer tax (plus a separate municipal tax in Toronto) | Toronto buyers pay both provincial and municipal transfer tax; first-time buyer refunds exist at both levels. | Ontario Ministry of Finance |
| Quebec | Transfer duties (“welcome tax”), levied municipally | Rates and brackets are set by each municipality within provincial rules; some cities add higher upper brackets. | Gouvernement du Québec |
| New Brunswick | Real property transfer tax | Charged on the greater of consideration paid and assessed value. | Government of New Brunswick |
| Nova Scotia | Deed transfer tax, set municipally | Rate varies by municipality; a separate provincial deed transfer tax applies to some non-resident purchases. | Service Nova Scotia / your municipality |
| Prince Edward Island | Real property transfer tax | First-time buyer exemption is available subject to residency conditions. | Government of Prince Edward Island |
| Newfoundland and Labrador | Registration of deeds fee | Charged as a registration fee rather than a percentage transfer tax. | Government of Newfoundland and Labrador |
| Yukon | Land titles assurance and registration fees | Fee schedule is based on property value. | Government of Yukon |
| Northwest Territories | Land transfer fee | Calculated on value with a separate mortgage registration component. | Government of the Northwest Territories |
| Nunavut | Land titles registration fees | Registration fee schedule applies; confirm with your lawyer before closing. | Government of Nunavut, Legal Registries |
Getting the exact figure for your purchase
- Open the authority page for your province and find the current rate schedule or calculator.
- Check whether your municipality levies its own transfer tax or duties as well.
- Read the first-time buyer rebate conditions in full — price ceilings, residency, prior ownership anywhere in the world, and whether a spouse's history counts.
- Tell your lawyer which rebates you intend to claim, before registration.
- Compare the figure against the draft statement of adjustments, and keep the confirmation for your records.