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Land Transfer Tax - Additional Information Collection

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On April 24, 2017, the Province began collecting additional information from persons who purchase or acquire at least one and not more than six single family residences, or agricultural land, through the Prescribed Information for the Purposes of Section 5.0.1 Form (Form).

This report is based on the additional information data (referenced above) for properties registered in the Province. The annual tables below are based on registered property transfers reported to the Ministry between April 24, 2017 and December 31, 2023 and include a breakdown based on transactions in the Greater Golden Horseshoe Region (GGH), outside of the GGH, and Ontario as a whole.

Note: This analysis cannot be used to derive the amount of Non-Resident Speculation Tax (NRST) collected or transactions subject to the NRST, as some foreign transactions were subject to transitional relief or exempt from NRST. Please see Non-Resident Speculation Tax Collected.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2023

Land Registry Office (LRO) ^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	180,502	1,294	0.7
Brant	3,939	14	0.4
Dufferin	1,366	7	0.5
Durham	14,880	56	0.4
Halton	12,212	62	0.5
Niagara North & South	10,698	67	0.6
Northumberland	2,461	6	0.2
Peel	18,958	114	0.6
Peterborough	2,888	16	0.6
Simcoe	14,065	35	0.2
Toronto	44,361	569	1.3
Victoria	1,927	10	0.5
Waterloo	12,317	77	0.6
Wellington	4,646	13	0.3
Wentworth	10,966	34	0.3
York	23,491	209	0.9
Other GGH Regions^{footnote 2[2]}	1,327	5	0.4
Non-GGH Total	90,121	656	0.7
Algoma	2,406	30	1.2
Bruce	1,823	26	1.4
Elgin	2,052	7	0.3
Essex	8,056	56	0.7
Frontenac	2,812	29	1.0
Grey	2,642	9	0.3
Hastings	2,814	9	0.3
Huron	1,320	7	0.5
Kenora	1,136	46	4.0
Kent	2,227	12	0.5
Lambton	2,515	13	0.5
Lanark	1,717	7	0.4
Leeds	1,393	24	1.7
Manitoulin	357	6	1.7
Middlesex	8,580	38	0.4
Muskoka	2,395	26	1.1
Nipissing	1,673	8	0.5
Ottawa	17,663	144	0.8
Oxford	2,690	8	0.3
Parry Sound	1,500	17	1.1
Rainy River	380	24	6.3
Renfrew	2,357	15	0.6
Stormont	1,249	6	0.5
Sudbury	3,385	27	0.8
Thunder Bay	2,935	28	1.0
Other Non-GGH Regions^{footnote 2[2]}	12,044	34	0.3
Ontario Total	270,623	1,950	0.7
Agricultural Land (Ontario Total)^{footnote 3[3]}	2,873	50	1.7

Note: Numbers in table above may not add due to rounding.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2022

Land Registry Office (LRO)^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	236,881	2,345	1.0
Brant	4,788	24	0.5
Durham	19,328	61	0.3
Haldimand	1,825	7	0.4
Halton	14,485	108	0.7
Niagara South & North	14,110	116	0.8
Northumberland	3,294	13	0.4
Peel	27,936	160	0.6
Peterborough	4,021	25	0.6
Simcoe	16,840	61	0.4
Toronto	63,985	1,253	2.0
Victoria	2,337	8	0.3
Waterloo	15,690	103	0.7
Wellington	6,120	17	0.3
Wentworth	12,634	55	0.4
York	27,674	328	1.2
Other GGH Regions^{footnote 2[2]}	1,814	6	0.3
Non-GGH Total	127,162	3,595	2.8
Algoma	3,355	53	1.6
Bruce	2,342	18	0.8
Cochrane	2,207	12	0.5
Elgin	2,919	14	0.5
Essex	11,195	146	1.3
Frontenac	4,194	56	1.3
Grenville	1,024	7	0.7
Grey	3,385	14	0.4
Haliburton	1,152	14	1.2
Hastings	3,616	19	0.5
Huron	1,795	16	0.9
Kenora	1,433	58	4.0
Kent	3,379	23	0.7
Lambton	3,308	22	0.7
Lanark	2,157	13	0.6
Leeds	1,959	52	2.7
Lennox	1,366	6	0.4
Manitoulin	451	15	3.3
Middlesex	15,538	2,309	14.9
Muskoka	3,010	32	1.1
Nipissing	2,540	27	1.1
Norfolk	2,011	8	0.4
Ottawa	24,760	425	1.7
Oxford	3,811	23	0.6
Parry Sound	1,937	34	1.8
Perth	2,104	19	0.9
Prescott	888	9	1.0
Rainy River	527	23	4.4
Renfrew	3,226	18	0.6
Russell	2,020	16	0.8
Stormont	1,787	12	0.7
Sudbury	4,796	46	1.0
Thunder Bay	3,574	26	0.7
Other Non-GGH Regions^{footnote 2[2]}	3,396	10	0.3
Ontario Total	364,043	5,940	1.6
Agricultural Land (Ontario Total)^{footnote 3[3]}	3,624	54	1.5

Note: Numbers in table above may not add due to rounding.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2021

Land Registry Office (LRO)^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	269,316	3,173	1.2
Brant	4,697	17	0.4
Dufferin	2,047	9	0.4
Durham	20,654	79	0.4
Halton	18,087	141	0.8
Niagara South & North	16,079	136	0.8
Northumberland	3,484	8	0.2
Peel	35,399	244	0.7
Peterborough	4,454	21	0.5
Simcoe	20,019	70	0.3
Toronto	69,740	1,712	2.5
Victoria	2,635	9	0.3
Waterloo	16,423	132	0.8
Wellington	6,487	38	0.6
Wentworth	16,062	103	0.6
York	33,049	454	1.4
Other GGH Regions^{footnote 4[4]}	N/A	N/A	N/A
Non-GGH Total	132,516	1,669	1.3
Algoma	3,626	40	1.1
Bruce	2,560	22	0.9
Cochrane	2,167	20	0.9
Elgin	699	5	0.7
Dundas	2,976	18	0.6
Essex	11,391	153	1.3
Frontenac	4,517	76	1.7
Grey	3,768	21	0.6
Haliburton	1,326	9	0.7
Hastings	4,196	27	0.6
Huron	1,866	6	0.3
Kenora	1,470	41	2.8
Kent	3,176	27	0.9
Lambton	3,683	32	0.9
Lanark	2,659	15	0.6
Leeds	2,069	31	1.5
Lennox	1,456	5	0.3
Manitoulin	486	7	1.4
Middlesex	14,763	290	2.0
Muskoka	3,600	32	0.9
Nipissing	2,522	20	0.8
Ottawa	26,065	519	2.0
Oxford	3,761	28	0.7
Parry Sound	2,142	38	1.8
Perth	2,228	12	0.5
Prescott	1,143	6	0.5
Rainy River	466	18	3.9
Renfrew	3,469	23	0.7
Russell	2,025	11	0.5
Stormont	1,843	10	0.5
Sudbury	4,941	49	1.0
Thunder Bay	3,370	41	1.2
Timiskaming	1,125	5	0.4
Other Non-GGH Regions^{footnote 2[2]}	4,962	12	0.2
Ontario Total	401,832	4,842	1.2
Agricultural Land (Ontario Total)^{footnote 3[3]}	4,134	51	1.2

Note: Numbers in table above may not add due to rounding.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2020

Land Registry Office (LRO)^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	223,818	2,826	1.3
Brant	4,055	12	0.3
Dufferin	1,820	10	0.5
Durham	18,231	89	0.5
Haldimand	1,511	5	0.3
Halton	14,999	150	1.0
Niagara South & North	13,941	129	0.9
Northumberland	3,235	9	0.3
Peel	27,122	196	0.7
Peterborough	3,865	26	0.7
Simcoe	17,732	61	0.3
Toronto	55,570	1,384	2.5
Victoria	2,399	5	0.2
Waterloo	13,468	111	0.8
Wellington	5,886	31	0.5
Wentworth	13,760	91	0.7
York	26,224	517	2.0
Non-GGH Total	115,754	1,519	1.3
Algoma	2,777	41	1.5
Bruce	2,349	14	0.6
Cochrane	1,684	9	0.5
Elgin	2,681	12	0.4
Essex	10,205	136	1.3
Frontenac	4,086	67	1.6
Grenville	1,026	8	0.8
Grey	3,393	22	0.6
Haliburton	1,242	7	0.6
Hastings	3,713	19	0.5
Huron	1,576	12	0.8
Kenora	1,198	50	4.2
Kent	2,719	14	0.5
Lambton	3,357	23	0.7
Lanark	2,263	10	0.4
Leeds	1,858	35	1.9
Lennox	1,339	7	0.5
Manitoulin	417	7	1.7
Middlesex	12,079	237	2.0
Muskoka	3,159	41	1.3
Nipissing	2,087	18	0.9
Norfolk	1,979	9	0.5
Ottawa	24,472	526	2.1
Oxford	3,405	14	0.4
Parry Sound	2,109	36	1.7
Perth	1,943	8	0.4
Prescott	1,016	12	1.2
Prince Edward	944	6	0.6
Rainy River	439	29	6.6
Renfrew	3,132	16	0.5
Russell	1,931	7	0.4
Stormont	1,662	5	0.3
Sudbury	4,334	28	0.6
Thunder Bay	3,180	34	1.1
Other Non-GGH Regions^{footnote 4[4]}	N/A	N/A	N/A
Ontario Total	339,572	4,345	1.3
Agricultural Land (Ontario Total)^{footnote 3[3]}	3,452	34	1.0

Note: Numbers in table above may not add due to rounding.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2019

Land Registry Office (LRO)^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	212,576	3,297	1.6
Brant	3,737	11	0.3
Durham	16,452	82	0.5
Haldimand	1,521	9	0.6
Halton	14,686	122	0.8
Niagara South & North	12,453	126	1.0
Northumberland	2,809	8	0.3
Peel	26,003	248	1.0
Peterborough	3,829	26	0.7
Simcoe	15,225	56	0.4
Toronto	56,671	1,869	3.3
Victoria	2,099	5	0.2
Waterloo	13,630	157	1.2
Wellington	5,385	22	0.4
Wentworth	13,210	67	0.5
York	24,866	489	2.0
Other GGH Regions^{footnote 4[4]}	N/A	N/A	N/A
Non-GGH Total	113,804	1,754	1.5
Algoma	2,837	67	2.4
Bruce	2,413	17	0.7
Dundas	507	6	1.2
Elgin	2,565	15	0.6
Essex	10,449	193	1.8
Frontenac	4,117	69	1.7
Grey	2,969	19	0.6
Haliburton	1,102	8	0.7
Hastings	3,476	12	0.3
Huron	1,544	13	0.8
Kenora	1,215	91	7.5
Kent	2,807	26	0.9
Lambton	3,189	17	0.5
Lanark	2,175	22	1.0
Leeds	1,830	45	2.5
Lennox	1,242	6	0.5
Manitoulin	434	14	3.2
Middlesex	12,361	254	2.1
Muskoka	2,779	28	1.0
Nipissing	2,001	21	1.0
Norfolk	1,864	5	0.3
Ottawa	23,436	515	2.2
Oxford	3,345	18	0.5
Parry Sound	1,697	31	1.8
Perth	1,925	10	0.5
Prescott	931	5	0.5
Prince Edward	752	5	0.7
Rainy River	515	46	8.9
Renfrew	2,792	13	0.5
Russell	1,823	14	0.8
Stormont	1,613	70	4.3
Sudbury	3,967	34	0.9
Thunder Bay	831	8	1.0
Timiskaming	3,180	31	1.0
Other Non-GGH Regions^{footnote 2[2]}	3,121	6	0.2
Ontario Total	326,380	5,051	1.5
Agricultural Land (Ontario Total)^{footnote 3[3]}	3,685	126	0.7

Note: Numbers in table above may not add due to rounding.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2018

Land Registry Office (LRO)^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	204,325	3,913	1.9
Brant	3,452	27	0.8
Dufferin	1,732	9	0.5
Durham	14,696	112	0.8
Haldimand	1,596	9	0.6
Halton	15,042	174	1.2
Niagara South & North	12,513	153	1.2
Northumberland	2,819	8	0.3
Peel	25,722	378	1.5
Peterborough	3,709	31	0.8
Simcoe	15,360	75	0.5
Toronto	52,020	1,923	3.7
Victoria	2,177	9	0.4
Waterloo	12,562	196	1.6
Wellington	5,542	33	0.6
Wentworth	11,661	104	0.9
York	23,722	672	2.8
Non-GGH Total	109,812	1,795	1.6
Algoma	2,543	58	2.3
Bruce	2,472	23	0.9
Cochrane	1,327	6	0.5
Elgin	2,392	11	0.5
Essex	10,286	209	2.0
Frontenac	3,982	65	1.6
Glengarry	575	5	0.9
Grey	2,952	18	0.6
Haliburton	1,069	14	1.3
Hastings	3,459	23	0.7
Huron	1,582	11	0.7
Kenora	1,252	92	7.3
Kent	2,639	25	0.9
Lambton	3,314	26	0.8
Lanark	2,180	17	0.8
Leeds	1,718	38	2.2
Lennox	1,184	7	0.6
Manitoulin	329	9	2.7
Middlesex	11,734	299	2.5
Muskoka	2,694	52	1.9
Nipissing	1,868	13	0.7
Norfolk	1,788	5	0.3
Ottawa	22,621	536	2.4
Oxford	3,158	17	0.5
Parry Sound	1,814	49	2.7
Perth	1,877	9	0.5
Prescott	925	7	0.8
Prince Edward	848	6	0.7
Rainy River	561	57	10.2
Renfrew	2,597	9	0.3
Stormont	1,477	12	0.8
Sudbury	3,761	31	0.8
Thunder Bay	3,136	27	0.9
Other Non-GGH Regions^{footnote 2[2]}	3,698	9	0.2
Ontario Total	314,137	5,708	1.8
Agricultural Land (Ontario Total)^{footnote 3[3]}	4,380	96	2.2

Note: Numbers in table above may not add due to rounding.

Purchases by Foreign Entities – GGH and Non-GGH Regions, 2017

Land Registry Office (LRO)^{footnote 1[1]}	Total Transactions (A)	Foreign Transactions (B)	Foreign Transactions (%) (C = B / A)
GGH Total	166,502	4,517	2.7
Brant	2,644	7	0.3
Dufferin	1,709	11	0.6
Durham	12,101	139	1.1
Haldimand	1,291	5	0.4
Halton	11,293	258	2.3
Niagara South & North	9,973	191	1.9
Northumberland	2,484	10	0.4
Peel	21,658	392	1.8
Peterborough	3,273	18	0.5
Simcoe	13,425	107	0.8
Toronto	40,607	1,956	4.8
Victoria	1,926	8	0.4
Waterloo	11,305	187	1.7
Wellington	4,766	45	0.9
Wentworth	9,094	102	1.1
York	18,953	1,081	5.7
Non-GGH Total	88,803	1,430	1.6
Algoma	1,959	44	2.2
Bruce	2,130	26	1.2
Cochrane	1,093	8	0.7
Elgin	2,058	10	0.5
Essex	8,343	186	2.2
Frontenac	3,332	55	1.7
Grey	2,538	17	0.7
Haliburton	994	8	0.8
Hastings	2,993	16	0.5
Huron	1,249	10	0.8
Kenora	914	44	4.8
Kent	1,983	19	1.0
Lambton	2,629	23	0.9
Lanark	1,600	14	0.9
Leeds	1,378	36	2.6
Lennox	1,136	9	0.8
Manitoulin	313	8	2.6
Middlesex	10,065	269	2.7
Muskoka	2,466	28	1.1
Nipissing	1,511	10	0.7
Norfolk	1,535	5	0.3
Ottawa	17,353	410	2.4
Oxford	2,622	12	0.5
Parry Sound	1,697	31	1.8
Perth	1,484	9	0.6
Prescott	655	6	0.9
Prince Edward	660	6	0.9
Rainy River	414	26	6.3
Renfrew	1,990	6	0.3
Russell	1,089	6	0.6
Stormont	1,104	7	0.6
Sudbury	2,779	32	1.2
Thunder Bay	2,394	20	0.8
Timiskaming	664	5	0.8
Other Non-GGH Regions^{footnote 2[2]}	1,679	9	0.5
Ontario Total	255,305	5,947	2.3
Agricultural Land (Ontario Total)^{footnote 3[3]}	2,887	80	2.8

Notes:

Partial year data, April 24, 2017, to December 31, 2017.

Numbers in table above may not add due to rounding.

Glossary

Term	Definition
Agricultural land	Refers to farm lands used for farm purposes by the owner or used for farm purposes by a tenant of the owner and buildings thereon used for farm purposes, including the residence of the owner or tenant and of the owner’s or tenant’s employees and their families on the farm land.
Controlled	In relation to the control of a corporation, means controlled, directly or indirectly in any manner whatever, within the meaning of section 256 of the Income Tax Act (Canada).
Foreign corporation	Means a corporation that is one of the following: A corporation that is not incorporated in Canada. A corporation that is incorporated in Canada and is controlled by one or more of the following: A foreign national. A corporation that is not incorporated in Canada. A corporation that would, if each share of the corporation’s capital stock that is owned by a foreign national or by a corporation described in paragraph 1 were owned by a particular person, be controlled by the particular person; Note: For the purposes of the additional information, a corporation that is incorporated in Canada will not be considered a “foreign corporation” if its shares are listed on a stock exchange in Canada.
Foreign entity	Means a foreign corporation or a foreign national.
Foreign national	As defined in the Immigration and Refugee Protection Act (Canada), is an individual who is not a Canadian citizen or permanent resident of Canada and includes a stateless person.
Foreign transaction	Refers to a transaction which involved at least one foreign entity.
Greater Golden Horseshoe Region (GGH)	Refers to the area of land comprised of the geographic areas of the following municipalities: City of Barrie, County of Brant, City of Brantford, County of Dufferin, Regional Municipality of Durham, City of Guelph, Haldimand County, Regional Municipality of Halton, City of Hamilton, City of Kawartha Lakes, Regional Municipality of Niagara, County of Northumberland, City of Orillia, Regional Municipality of Peel, City of Peterborough, County of Peterborough, County of Simcoe, City of Toronto, Regional Municipality of Waterloo, County of Wellington, and Regional Municipality of York.
Land Registry Office (LRO)	LROs are managed by the Ministry of Public and Business Service Delivery and Procurement and allow persons to register and search official private property records using Ontario’s land registration system.
Land Transfer Tax (LTT)	The LTT is a broad-based tax imposed on persons acquiring land, or a beneficial interest in land, in Ontario with few exceptions. LTT is payable to the Province when the transfer is registered under the Land Titles Act or the Registry Act, as applicable. If the acquisition of an interest in land is not registered, LTT is payable directly to the Province in respect of the unregistered disposition of a beneficial interest in land, within 30 days after the transaction closing date.
Non-GGH regions	Refers to the area of land in Ontario that is not within the GGH (see the GGH definition above).
Non-Resident Speculation Tax (NRST)	The NRST is a 25 per cent tax on the purchase or acquisition of an interest in residential property located in Ontario by foreign entities and taxable trustees. The NRST applies in addition to the general LTT in Ontario. For more information, refer to the Non-Resident Speculation Tax.
Permanent resident of Canada	Means a person who has acquired permanent resident status and has not subsequently lost that status under section 46 of the Immigration and Refugee Protection Act (Canada).
Single family residence	Means a unit or proposed unit under the Condominium Act, 1998 or a structure or part of a structure that is designed for occupation as the residence of a family, including dependents or domestic employees of a member of the family, whether or not rent is paid to occupy any part of it and whether or not the land on which it is situated is zoned for residential use and, includes such a residence that is to be constructed as part of the arrangement relating to a conveyance, and does not include such a residence that is constructed or is to be constructed on agricultural land that is eligible to be classified in the farm property class prescribed under the Assessment Act. For example: a detached and semi-detached house, duplex, freehold townhouse, condominium townhouse, condominium apartment, and cottage.

Further Information

https://www.ontario.ca/document/land-transfer-tax/prescribed-information-purposes-section-501-form

Appendix A: Ontario – Land Registry Offices

Appendix B: NRST and Additional Information Collection – Comparison

Item	NRST	Additional Information Collection
Date of Implementation	April 21, 2017	April 24, 2017
Transitional Provisions	Transitional relief provisions are available for eligible transactions regarding the general application of the NRST, as well as the applicable tax rate. Refer to the NRST webpage bulletin for more information.	N/A
Geographic Area	All of Ontario (applied only to the Greater Golden Horseshoe Region prior to March 30, 2022)	All of Ontario
Type of Property	Land that contains: at least one and not more than six single family residences.	Land that contains: at least one and not more than six single family residences, or agricultural land.
Applicable Transferees (e.g., Purchasers)	The data will only show those who were subject to the tax (foreign entities, and taxable trustees); Foreign entities: Foreign nationals, or Foreign corporations Taxable trustees, means a trustee of: a trust with at least one trustee that is a foreign entity, or a trust with no foreign entity trustees if a beneficiary of the trust is a foreign entity	All persons who purchase or acquire the applicable land (see above) in Ontario. This includes the following: Canadian citizens and permanent residents of Canada; Canadian corporations; Foreign nationals Persons nominated under the Ontario Immigrant Nominee Program; Protected persons (refugees); Spouses of Canadian citizens, permanent residents of Canada, nominees or protected persons; Foreign corporations; and Trustees, nominees, agents, or similar arrangements.
Transferees Excluded or Exempt^{footnote 5[5]}	Trustee acting for the following types of trusts: Mutual fund trust Real Estate Investment Trust (REIT) Specified Investment Flow-Through (SIFT) trust Nominee: A foreign national who is nominated under the Ontario Immigrant Nominee Program Protected persons (refugee): A foreign national on whom refugee protection is conferred under section 95 of the Immigration and Refugee Protection Act (Canada) Spouses: A foreign national who jointly purchases residential property with a spouse, who is a Canadian citizen, permanent resident of Canada, nominee or protected person	Trustee acting for the following types of trusts: Mutual fund trust Real Estate Investment Trust (REIT) Specified Investment Flow-Through (SIFT) trust

Note: For exclusions relating to trustees of mutual fund trusts, REITs, and SIFT trusts, the trustee must exclusively hold title (or must hold title with similar trustees or other eligible persons).

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Footnotes

footnote[1] Back to paragraph LRO boundaries may not coincide with municipal, county or district boundaries.
footnote[2] Back to paragraph Combined LROs due to low transaction counts.
footnote[3] Back to paragraph These figures refer to transactions of agricultural land only and exclude transactions involving any other types of land (such as most residential, commercial or mixed-use property).
footnote[4] Back to paragraph Unavailable due to low transaction counts.
footnote[5] Back to paragraph In order to be eligible for an exemption from the NRST, the purchaser must meet all requirements (e.g., certification to occupy the land as a principal residence), and the land must be held exclusively by the transferee and their spouse (and potentially other eligible persons).

Updated: June 28, 2024

Published: April 06, 2022