There is no exemption from land transfer tax on the transfer of farmed land from a corporation to a corporation. Regulation 697 does not provide for such an exemption.

Transfers from a corporation to an individual, and then immediately from the individual, to another corporation will be taxable on each transaction. For example:

  • The farmed land exemption may not apply to the transfer from a corporation to an individual, if the individual immediately transfers the farmed land to another person: the minister may determine that the principle purpose of the transfer was not to enable the individual to continue farming the land.
  • A second transfer of the same land from the individual to another family farm corporation may not qualify for the exemption if the individual did not farm the land in his or her personal capacity before the transfer.

Furthermore, if exemptions are claimed on transfers from a corporation to an individual, and then from the individual to another corporation, the transfers may be subject to the general anti-avoidance rule; the minister may make a determination of tax consequences as is reasonable in the circumstances in order to deny a tax benefit that would result, directly or indirectly, from an avoidance transaction or from a series of transactions that includes an avoidance transaction.

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Documents required under the Act can be submitted by email, fax or mail, as per the contact information noted below.

If this page does not completely address your situation, refer to the Act and related regulations, visit our website at or contact us by:

  • Email:
  • Fax: 905-433-5770
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  • Mail: Ministry of Finance Land Taxes Section 33 King Street West Oshawa ON L1H 8H9