Non-Resident Speculation Tax Collected
On April 21, 2017, the Province introduced a 15 per cent tax on the purchase or acquisition of an interest in residential property located in the Greater Golden Horseshoe Region (GGH) by individuals who are not citizens or permanent residents of Canada or by foreign corporations (foreign entities) and taxable trustees. The Non-Resident Speculation Tax (NRST) applies in addition to the general land transfer tax in Ontario.
Specifically, the NRST applies on the transfer of land which contains at least one and not more than six single family residences. Examples of land containing one single family residence include land containing a detached house, a semi‑detached house, a townhouse or a condominium unit.
This report is based on the NRST collected on applicable transactions. The table in this report is for payments made to the Ministry of Finance between April 1, 2020 and June 30, 2020, and includes a breakdown of the NRST collected based on Land Registry Offices (LROs) in the GGH.
Note: The analysis from the previously released Provincial data (in relation to foreign transactions and activity) is based on the Additional Information Collection, and cannot be used to derive the NRST data in this analysis, as some foreign transactions may have been grandparented or exempt from the NRST. Therefore the amount of NRST collected should not be used to correlate or estimate foreign activity in the GGH. Refer to Appendix B for the differences between the NRST and the Additional Information Collection.
For more information on the NRST, and its exemptions and rebates, refer to the Non-Resident Speculation Tax webpage bulletin.
Non-Resident Speculation Tax Collected — GGH Region — April 1, 2020 to June 30, 2020
Note: The figures in this table reflect the total NRST paid to the Ministry. Therefore, these figures may include amounts that are currently subject to an application for a rebate or refund, or may (in the future) be subject to an application for a rebate or refund.
Land Registry Offices (LRO)1 (LRO boundaries generally do not coincide with municipal boundaries) | NRST Collected ($ millions) | Total Number of NRST Payments |
---|---|---|
GGH Total | 44.9 | 326 |
Halton | 4.1 | 22 |
Niagara South & North | 1.2 | 14 |
Peel | 3.4 | 23 |
Toronto | 20.5 | 156 |
Waterloo | 1.3 | 16 |
Wentworth | 0.9 | 10 |
York | 12.2 | 69 |
Other GGH Regions2 | 1.3 | 16 |
Numbers may not add due to rounding. |
Notes:
[1] Because some LRO boundaries do not coincide with municipal boundaries, the data may not fully represent what is covered in the GGH and may include areas outside of the GGH. Any discrepancy is expected to be insignificant.
[2] Includes Brant, Durham, Northumberland, Simcoe and Wellington.
Glossary
Term | Definition |
---|---|
Additional Information Collection (Prescribed Information for the Purposes of Section 5.0.1) | On April 24, 2017 the Province began collecting additional information to better understand trends in the housing market through the land transfer tax (LTT) system. This additional data will be used for the administration and enforcement of the Land Transfer Tax Act, and to support evidence-based policy development with respect to Ontario's real estate market. All persons who purchase or acquire land in Ontario that contains at least one and not more than six single family residences, or agricultural land, are required to provide this additional information. For more information, refer to the Prescribed Information for the Purposes of Section 5.0.1. |
Approved institution | Means an institution that is approved under section 8 of Ontario Regulation 70/17 (Ontario Student Grants and Ontario Student Loans) made under the Ministry of Training, Colleges and Universities Act. |
Foreign corporation | Means a corporation that is one of the following:
|
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. |
Full-time | For the purposes of the “international student” NRST rebate, means enrolled in at least 60 per cent (if the individual does not have a disability) or 40 per cent (if the individual has a disability) of what the approved institution considers to be a full course load for the academic year. |
For the purposes of the “working in Ontario” NRST rebate, means in respect of an employment position, a position that requires,
| |
Greater Golden Horseshoe Region (GGH) | Refers to the area of land comprised of the geographic areas of the following municipalities:
|
Land Registration Office (LRO) | LROs are managed by the Ministry of Government and Consumer Services (MGCS) which allows 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 in 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. |
Nominee | Means a foreign national who is nominated under the Ontario Immigrant Nominee Program. |
Non-Resident Speculation Tax (NRST) | The NRST is a 15 per cent tax on the purchase or acquisition of an interest in residential property located in the GGH by individuals who are not citizens or permanent residents of Canada or by foreign corporations (foreign entities) and taxable trustees. The NRST applies in addition to the general LTT in Ontario, and is effective as of April 21, 2017. 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). |
Protected person | Means a foreign national on whom refugee protection is conferred under section 95 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,
For example: a detached and semi-detached house, duplex, freehold townhouse, condominium townhouse, condominium apartment, and cottage. |
Taxable trustee | Means a trustee of:
Taxable trustee does not include a trustee acting for the following types of trusts:
|
Teranet Inc. | A private corporation that is the exclusive provider of Ontario’s online property search and electronic land registration service. |
Teranet Express | Teranet Express is a self-serve channel that allows customers to access the Ministry of Government and Consumer Services (MGCS) Land Registration Database and the Ministry of the Attorney General (MAG) Writs Database. This platform must be used to electronically access and complete the additional information collection form. |
Value of the consideration | This term can generally be considered as the purchase price of the land (found on the agreement of purchase and sale). The “value of the consideration” is declared in the land transfer tax statements for electronic land registrations, or in the land transfer tax Affidavit which is required to be filed with the Land Registrar. However, the definition of the “value of the consideration” under the Land Transfer Tax Act is broad, and is not always limited to the purchase price stated in an agreement of purchase and sale. For example, the assumption of any liabilities (e.g. a mortgage), or outstanding encumbrances on the land (e.g. lien on the property) may also be included in the “value of the consideration”. |
Appendix A: Ontario – Land Registry Offices
Land Registry Offices
LRO Code | LRO name | Geographic Area | Municipality | Lower/Single Tier |
---|---|---|---|---|
1 | Algoma | Algoma | Town of Blind River | Single Tier |
1 | Algoma | Algoma | Town of Bruce Mines | Single Tier |
1 | Algoma | Algoma | Township of Dubreuilville | Single Tier |
1 | Algoma | Algoma | City of Elliot Lake | Single Tier |
1 | Algoma | Algoma | Township of Hilton | Single Tier |
1 | Algoma | Algoma | Village of Hilton Beach | Single Tier |
1 | Algoma | Algoma | Township of Hornepayne | Single Tier |
1 | Algoma | Algoma | Municipality of Huron Shores | Single Tier |
1 | Algoma | Algoma | Township of Jocelyn | Single Tier |
1 | Algoma | Algoma | Township of Johnson | Single Tier |
1 | Algoma | Algoma | Township of Laird | Single Tier |
1 | Algoma | Algoma | Township of Macdonald, Meredith and Aberdeen Additional | Single Tier |
1 | Algoma | Algoma | Township of Plummer Additional | Single Tier |
1 | Algoma | Algoma | Township of Prince | Single Tier |
1 | Algoma | Algoma | City of Sault Ste. Marie | Single Tier |
1 | Algoma | Algoma | Town of Spanish | Single Tier |
1 | Algoma | Algoma | Township of St. Joseph | Single Tier |
1 | Algoma | Algoma | Township of Tarbutt | Single Tier |
1 | Algoma | Algoma | Township of The North Shore | Single Tier |
1 | Algoma | Algoma | Town of Thessalon | Single Tier |
1 | Algoma | Algoma | Municipality of Wawa | Single Tier |
1 | Algoma | Algoma | Township of White River | Single Tier |
1 | Algoma | Algoma | UNORGANIZED TERRITORIES | Lower Tier |
2 | Brant | Brant | County of Brant | Single Tier |
2 | Brant | Brant | City of Brantford | Single Tier |
2 | Brant | Brant | UNORGANIZED TERRITORIES | Lower Tier |
3 | Bruce | Bruce | Municipality of Arran-Elderslie | Lower Tier |
3 | Bruce | Bruce | Municipality of Brockton | Lower Tier |
3 | Bruce | Bruce | Township of Huron-Kinloss | Lower Tier |
3 | Bruce | Bruce | Municipality of Kincardine | Lower Tier |
3 | Bruce | Bruce | Municipality of Northern Bruce Peninsula | Lower Tier |
3 | Bruce | Bruce | Town of Saugeen Shores | Lower Tier |
3 | Bruce | Bruce | Municipality of South Bruce | Lower Tier |
3 | Bruce | Bruce | Town of South Bruce Peninsula | Lower Tier |
3 | Bruce | Bruce | UNORGANIZED TERRITORIES | Lower Tier |
4 | Ottawa | Ottawa | City of Ottawa | Single Tier |
4 | Ottawa | Ottawa | UNORGANIZED TERRITORIES | Lower Tier |
6 | Cochrane | Cochrane | Township of Black River-Matheson | Single Tier |
6 | Cochrane | Cochrane | Town of Cochrane | Single Tier |
6 | Cochrane | Cochrane | Township of Fauquier-Strickland | Single Tier |
6 | Cochrane | Cochrane | Town of Hearst | Single Tier |
6 | Cochrane | Cochrane | Town of Iroquois Falls | Single Tier |
6 | Cochrane | Cochrane | Town of Kapuskasing | Single Tier |
6 | Cochrane | Cochrane | Township of Mattice-Val Côté | Single Tier |
6 | Cochrane | Cochrane | Township of Moonbeam | Single Tier |
6 | Cochrane | Cochrane | Town of Moosonee | Single Tier |
6 | Cochrane | Cochrane | Township of Opasatika | Single Tier |
6 | Cochrane | Cochrane | Town of Smooth Rock Falls | Single Tier |
6 | Cochrane | Cochrane | City of Timmins | Single Tier |
6 | Cochrane | Cochrane | Township of Val Rita-Harty | Single Tier |
6 | Cochrane | Cochrane | UNORGANIZED TERRITORIES | Lower Tier |
7 | Dufferin | Dufferin | Township of Amaranth | Lower Tier |
7 | Dufferin | Dufferin | Township of East Garafraxa | Lower Tier |
7 | Dufferin | Dufferin | Township of Melancthon | Lower Tier |
7 | Dufferin | Dufferin | Town of Mono | Lower Tier |
7 | Dufferin | Dufferin | Township of Mulmur | Lower Tier |
7 | Dufferin | Dufferin | Town of Orangeville | Lower Tier |
7 | Dufferin | Dufferin | Town of Shelburne | Lower Tier |
7 | Dufferin | Dufferin | UNORGANIZED TERRITORIES | Lower Tier |
7 | Dufferin | Dufferin | Town of Grand Valley | Lower Tier |
8 | Dundas | Dundas | Township of North Dundas | Lower Tier |
8 | Dundas | Dundas | UNORGANIZED TERRITORIES | Lower Tier |
8 | Dundas | Dundas | Municipality of South Dundas | Lower Tier |
11 | Elgin | Elgin | Town of Aylmer | Lower Tier |
11 | Elgin | Elgin | Municipality of Bayham | Lower Tier |
11 | Elgin | Elgin | Municipality of Central Elgin | Lower Tier |
11 | Elgin | Elgin | Municipality of Dutton/Dunwich | Lower Tier |
11 | Elgin | Elgin | Township of Malahide | Lower Tier |
11 | Elgin | Elgin | Township of Southwold | Lower Tier |
11 | Elgin | Elgin | City of St. Thomas | Single Tier |
11 | Elgin | Elgin | Municipality of West Elgin | Lower Tier |
11 | Elgin | Elgin | UNORGANIZED TERRITORIES | Lower Tier |
12 | Essex | Essex | Town of Amherstburg | Lower Tier |
12 | Essex | Essex | Town of Essex | Lower Tier |
12 | Essex | Essex | Town of Kingsville | Lower Tier |
12 | Essex | Essex | Town of LaSalle | Lower Tier |
12 | Essex | Essex | Town of Lakeshore | Lower Tier |
12 | Essex | Essex | Municipality of Leamington | Lower Tier |
12 | Essex | Essex | Township of Pelee | Single Tier |
12 | Essex | Essex | Town of Tecumseh | Lower Tier |
12 | Essex | Essex | City of Windsor | Single Tier |
12 | Essex | Essex | UNORGANIZED TERRITORIES | Lower Tier |
13 | Frontenac | Frontenac | Township of Central Frontenac | Lower Tier |
13 | Frontenac | Frontenac | Township of Frontenac Islands | Lower Tier |
13 | Frontenac | Frontenac | City of Kingston | Single Tier |
13 | Frontenac | Frontenac | Township of North Frontenac | Lower Tier |
13 | Frontenac | Frontenac | Township of South Frontenac | Lower Tier |
13 | Frontenac | Frontenac | UNORGANIZED TERRITORIES | Lower Tier |
14 | Glengarry | Glengarry | Township of North Glengarry | Lower Tier |
14 | Glengarry | Glengarry | Township of South Glengarry | Lower Tier |
14 | Glengarry | Glengarry | UNORGANIZED TERRITORIES | Lower Tier |
16 | Grey | Grey | Township of Chatsworth | Lower Tier |
16 | Grey | Grey | Township of Georgian Bluffs | Lower Tier |
16 | Grey | Grey | Municipality of Grey Highlands | Lower Tier |
16 | Grey | Grey | Town of Hanover | Lower Tier |
16 | Grey | Grey | Municipality of Meaford | Lower Tier |
16 | Grey | Grey | City of Owen Sound | Lower Tier |
16 | Grey | Grey | Township of Southgate | Lower Tier |
16 | Grey | Grey | Town of The Blue Mountains | Lower Tier |
16 | Grey | Grey | Municipality of West Grey | Lower Tier |
16 | Grey | Grey | UNORGANIZED TERRITORIES | Lower Tier |
18 | Haldimand | Haldimand | Haldimand County | Single Tier |
18 | Haldimand | Haldimand | UNORGANIZED TERRITORIES | Lower Tier |
18 | Haldimand | Haldimand & Norfolk | Norfolk County | Single Tier |
19 | Haliburton | Haliburton | Township of Algonquin Highlands | Lower Tier |
19 | Haliburton | Haliburton | United Townships of Dysart, Dudley, Harcourt, Guilford, Harburn, Bruton, Havelock, Eyre and Clyde | Lower Tier |
19 | Haliburton | Haliburton | Municipality of Highlands East | Lower Tier |
19 | Haliburton | Haliburton | Township of Minden Hills | Lower Tier |
19 | Haliburton | Haliburton | UNORGANIZED TERRITORIES | Lower Tier |
20 | Halton | Halton | City of Burlington | Lower Tier |
20 | Halton | Halton | Town of Halton Hills | Lower Tier |
20 | Halton | Halton | Town of Milton | Lower Tier |
20 | Halton | Halton | Town of Oakville | Lower Tier |
20 | Halton | Halton | UNORGANIZED TERRITORIES | Lower Tier |
21 | Hastings | Hastings | Town of Bancroft | Lower Tier |
21 | Hastings | Hastings | City of Belleville | Single Tier |
21 | Hastings | Hastings | Township of Carlow/Mayo | Lower Tier |
21 | Hastings | Hastings | Municipality of Centre Hastings | Lower Tier |
21 | Hastings | Hastings | Town of Deseronto | Lower Tier |
21 | Hastings | Hastings | Township of Faraday | Lower Tier |
21 | Hastings | Hastings | Municipality of Hastings Highlands | Lower Tier |
21 | Hastings | Hastings | Township of Limerick | Lower Tier |
21 | Hastings | Hastings | Township of Madoc | Lower Tier |
21 | Hastings | Hastings | Municipality of Marmora and Lake | Lower Tier |
21 | Hastings | Hastings | City of Quinte West | Single Tier |
21 | Hastings | Hastings | Township of Stirling-Rawdon | Lower Tier |
21 | Hastings | Hastings | Township of Tudor and Cashel | Lower Tier |
21 | Hastings | Hastings | Municipality of Tweed | Lower Tier |
21 | Hastings | Hastings | Township of Tyendinaga | Lower Tier |
21 | Hastings | Hastings | Township of Wollaston | Lower Tier |
21 | Hastings | Hastings | UNORGANIZED TERRITORIES | Lower Tier |
22 | Huron | Huron | Township of Ashfield-Colborne-Wawanosh | Lower Tier |
22 | Huron | Huron | Municipality of Bluewater | Lower Tier |
22 | Huron | Huron | Municipality of Central Huron | Lower Tier |
22 | Huron | Huron | Town of Goderich | Lower Tier |
22 | Huron | Huron | Township of Howick | Lower Tier |
22 | Huron | Huron | Municipality of Huron East | Lower Tier |
22 | Huron | Huron | Municipality of Morris-Turnberry | Lower Tier |
22 | Huron | Huron | Township of North Huron | Lower Tier |
22 | Huron | Huron | Municipality of South Huron | Lower Tier |
22 | Huron | Huron | UNORGANIZED TERRITORIES | Lower Tier |
23 | Kenora | Kenora | City of Dryden | Single Tier |
23 | Kenora | Kenora | Township of Ear Falls | Single Tier |
23 | Kenora | Kenora | Township of Ignace | Single Tier |
23 | Kenora | Kenora | City of Kenora | Single Tier |
23 | Kenora | Kenora | Township of Machin | Single Tier |
23 | Kenora | Kenora | Township of Pickle Lake | Single Tier |
23 | Kenora | Kenora | Municipality of Red Lake | Single Tier |
23 | Kenora | Kenora | Municipality of Sioux Lookout | Single Tier |
23 | Kenora | Kenora & Rainy River | Township of Sioux Narrows-Nestor Falls | Single Tier |
23 | Kenora | Kenora | UNORGANIZED TERRITORIES | Lower Tier |
24 | Kent | Chatham-Kent | Municipality Chatham-Kent | Single Tier |
24 | Kent | Chatham-Kent | UNORGANIZED TERRITORIES | Lower Tier |
25 | Lambton | Lambton | Municipality of Brooke-Alvinston | Lower Tier |
25 | Lambton | Lambton | Township of Dawn-Euphemia | Lower Tier |
25 | Lambton | Lambton | Township of Enniskillen | Lower Tier |
25 | Lambton | Lambton | Municipality of Lambton Shores | Lower Tier |
25 | Lambton | Lambton | Village of Oil Springs | Lower Tier |
25 | Lambton | Lambton | Town of Petrolia | Lower Tier |
25 | Lambton | Lambton | Town of Plympton-Wyoming | Lower Tier |
25 | Lambton | Lambton | Village of Point Edward | Lower Tier |
25 | Lambton | Lambton | City of Sarnia | Lower Tier |
25 | Lambton | Lambton | Township of St. Clair | Lower Tier |
25 | Lambton | Lambton | UNORGANIZED TERRITORIES | Lower Tier |
25 | Lambton | Lambton | Township of Warwick | Lower Tier |
27 | Lanark | Lanark | Beckwith Township | Lower Tier |
27 | Lanark | Lanark | Town of Carleton Place | Lower Tier |
27 | Lanark | Lanark | Township of Drummond/North Elmsley | Lower Tier |
27 | Lanark | Lanark | Township of Lanark Highlands | Lower Tier |
27 | Lanark | Lanark | Town of Mississippi Mills | Lower Tier |
27 | Lanark | Lanark | Township of Montague | Lower Tier |
27 | Lanark | Lanark | Town of Perth | Lower Tier |
27 | Lanark | Lanark | Town of Smiths Falls | Single Tier |
27 | Lanark | Lanark | Tay Valley Township | Lower Tier |
27 | Lanark | Lanark | UNORGANIZED TERRITORIES | Lower Tier |
27 | Lanark | Lanark | Municipality of Mississippi Mills | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Athens | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Augusta | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | City of Brockville | Single Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Edwardsburgh/Cardinal | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Elizabethtown-Kitley | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Front of Yonge | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Town of Gananoque | Single Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Leeds and the Thousand Islands | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Village of Merrickville-Wolford | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Municipality of North Grenville | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Town of Prescott | Single Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Township of Rideau Lakes | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | Village of Westport | Lower Tier |
15 & 28 | Leeds and Grenville | Leeds and Grenville | UNORGANIZED TERRITORIES | Lower Tier |
29 | Lennox | Lennox | Township of Addington Highlands | Lower Tier |
29 | Lennox | Lennox | Town of Greater Napanee | Lower Tier |
29 | Lennox | Lennox | Township of Loyalist | Lower Tier |
29 | Lennox | Lennox | Township of Stone Mills | Lower Tier |
29 | Lennox | Lennox | UNORGANIZED TERRITORIES | Lower Tier |
30 | Niagara North | Niagara | Town of Fort Erie | Lower Tier |
30 | Niagara North | Niagara | Town of Grimsby | Lower Tier |
30 | Niagara North | Niagara | Town of Lincoln | Lower Tier |
30 | Niagara North | Niagara | City of Niagara Falls | Lower Tier |
30 | Niagara North | Niagara | Town of Niagara-on-the-Lake | Lower Tier |
30 | Niagara North | Niagara | Town of Pelham | Lower Tier |
30 | Niagara North | Niagara | City of Port Colborne | Lower Tier |
30 | Niagara North | Niagara | City of St. Catharines | Lower Tier |
30 | Niagara North | Niagara | City of Thorold | Lower Tier |
30 | Niagara North | Niagara | Township of Wainfleet | Lower Tier |
30 | Niagara North | Niagara | City of Welland | Lower Tier |
30 | Niagara North | Niagara | Township of West Lincoln | Lower Tier |
30 | Niagara North | Niagara | UNORGANIZED TERRITORIES | Lower Tier |
31 | Manitoulin | Manitoulin | Township of Assiginack | Single Tier |
31 | Manitoulin | Manitoulin | Township of Billings | Single Tier |
31 | Manitoulin | Manitoulin | Township of Burpee and Mills | Single Tier |
31 | Manitoulin | Manitoulin | Municipality of Central Manitoulin | Single Tier |
31 | Manitoulin | Manitoulin | Township of Cockburn Island | Single Tier |
31 | Manitoulin | Manitoulin | Town of Gore Bay | Single Tier |
31 | Manitoulin | Manitoulin | Town of Northeastern Manitoulin and The Islands | Single Tier |
31 | Manitoulin | Manitoulin | Township of Tehkummah | Single Tier |
31 | Manitoulin | Manitoulin | UNORGANIZED TERRITORIES | Lower Tier |
31 | Manitoulin | Manitoulin | Municipality of Gordon/Barrie Island | Single Tier |
31 | Manitoulin | Manitoulin & Sudbury & Parry Sound | Municipality of Killarney | Single Tier |
33 | Middlesex | Middlesex | Township of Adelaide Metcalfe | Lower Tier |
33 | Middlesex | Middlesex | City of London | Single Tier |
33 | Middlesex | Middlesex | Township of Lucan Biddulph | Lower Tier |
33 | Middlesex | Middlesex | Municipality of Middlesex Centre | Lower Tier |
33 | Middlesex | Middlesex | Village of Newbury | Lower Tier |
33 | Middlesex | Middlesex | Municipality of North Middlesex | Lower Tier |
33 | Middlesex | Middlesex | Municipality of Southwest Middlesex | Lower Tier |
33 | Middlesex | Middlesex | Municipality of Strathroy-Caradoc | Lower Tier |
33 | Middlesex | Middlesex | Municipality of Thames Centre | Lower Tier |
33 | Middlesex | Middlesex | UNORGANIZED TERRITORIES | Lower Tier |
33 | Middlesex | Middlesex & Elgin | Municipality of Central Elgin | Lower Tier |
35 | Muskoka | Muskoka | Town of Bracebridge | Lower Tier |
35 | Muskoka | Muskoka | Township of Georgian Bay | Lower Tier |
35 | Muskoka | Muskoka | Town of Gravenhurst | Lower Tier |
35 | Muskoka | Muskoka | Town of Huntsville | Lower Tier |
35 | Muskoka | Muskoka | Township of Lake of Bays | Lower Tier |
35 | Muskoka | Muskoka | Township of Muskoka Lakes | Lower Tier |
35 | Muskoka | Muskoka | UNORGANIZED TERRITORIES | Lower Tier |
36 | Nipissing | Nipissing | Township of Bonfield | Single Tier |
36 | Nipissing | Nipissing | Municipality of Calvin | Single Tier |
36 | Nipissing | Nipissing | Township of Chisholm | Single Tier |
36 | Nipissing | Nipissing | Township of East Ferris | Single Tier |
36 | Nipissing | Nipissing | Town of Mattawa | Single Tier |
36 | Nipissing | Nipissing | Township of Mattawan | Single Tier |
36 | Nipissing | Nipissing | City of North Bay | Single Tier |
36 | Nipissing | Nipissing | Township of Papineau-Cameron | Single Tier |
36 | Nipissing | Nipissing | Township of South Algonquin | Single Tier |
36 | Nipissing | Nipissing | Municipality of Temagami | Single Tier |
36 | Nipissing | Nipissing | Municipality of West Nipissing | Single Tier |
36 | Nipissing | Nipissing | UNORGANIZED TERRITORIES | Lower Tier |
37 | Norfolk | Norfolk | Norfolk County | Single Tier |
37 | Norfolk | Norfolk | UNORGANIZED TERRITORIES | Lower Tier |
37 | Norfolk | Norfolk & Haldimand | Haldimand County | Single Tier |
39 | Northumberland | Northumberland | Township of Alnwick/Haldimand | Lower Tier |
39 | Northumberland | Northumberland | Municipality of Brighton | Lower Tier |
39 | Northumberland | Northumberland | Town of Cobourg | Lower Tier |
39 | Northumberland | Northumberland | Township of Cramahe | Lower Tier |
39 | Northumberland | Northumberland | Township of Hamilton | Lower Tier |
39 | Northumberland | Northumberland | Municipality of Port Hope | Lower Tier |
39 | Northumberland | Northumberland | Municipality of Trent Hills | Lower Tier |
39 | Northumberland | Northumberland | City of Quinte West | Single Tier |
39 | Northumberland | Northumberland | UNORGANIZED TERRITORIES | Lower Tier |
40 | Durham | Durham | Town of Ajax | Lower Tier |
40 | Durham | Durham | Township of Brock | Lower Tier |
40 | Durham | Durham | Municipality of Clarington | Lower Tier |
40 | Durham | Durham | City of Oshawa | Lower Tier |
40 | Durham | Durham | City of Pickering | Lower Tier |
40 | Durham | Durham | Township of Scugog | Lower Tier |
40 | Durham | Durham | Township of Uxbridge | Lower Tier |
40 | Durham | Durham | Town of Whitby | Lower Tier |
40 | Durham | Durham | UNORGANIZED TERRITORIES | Lower Tier |
41 | Oxford | Oxford | Township of Blandford-Blenheim | Lower Tier |
41 | Oxford | Oxford | Township of East Zorra-Tavistock | Lower Tier |
41 | Oxford | Oxford | Town of Ingersoll | Lower Tier |
41 | Oxford | Oxford | Township of Norwich | Lower Tier |
41 | Oxford | Oxford | Township of South-West Oxford | Lower Tier |
41 | Oxford | Oxford | Town of Tillsonburg | Lower Tier |
41 | Oxford | Oxford | City of Woodstock | Lower Tier |
41 | Oxford | Oxford | Township of Zorra | Lower Tier |
41 | Oxford | Oxford | UNORGANIZED TERRITORIES | Lower Tier |
42 | Parry Sound | Parry Sound | Township of Armour | Single Tier |
42 | Parry Sound | Parry Sound | Village of Burk's Falls | Single Tier |
42 | Parry Sound | Parry Sound | Municipality of Callander | Single Tier |
42 | Parry Sound | Parry Sound | Township of Carling | Single Tier |
42 | Parry Sound | Parry Sound | Township of Joly | Single Tier |
42 | Parry Sound | Parry Sound | Town of Kearney | Single Tier |
42 | Parry Sound | Parry Sound | Township of Machar | Single Tier |
42 | Parry Sound | Parry Sound | Municipality of Magnetawan | Single Tier |
42 | Parry Sound | Parry Sound | Municipality of McDougall | Single Tier |
42 | Parry Sound | Parry Sound | Township of McKellar | Single Tier |
42 | Parry Sound | Parry Sound | Township of McMurrich/Monteith | Single Tier |
42 | Parry Sound | Parry Sound | Township of Nipissing | Single Tier |
42 | Parry Sound | Parry Sound | Town of Parry Sound | Single Tier |
42 | Parry Sound | Parry Sound | Township of Perry | Single Tier |
42 | Parry Sound | Parry Sound | Municipality of Powassan | Single Tier |
42 | Parry Sound | Parry Sound | Township of Ryerson | Single Tier |
42 | Parry Sound | Parry Sound | Township of Seguin | Single Tier |
42 | Parry Sound | Parry Sound | Village of South River | Single Tier |
42 | Parry Sound | Parry Sound | Township of Strong | Single Tier |
42 | Parry Sound | Parry Sound | Village of Sundridge | Single Tier |
42 | Parry Sound | Parry Sound | Township of The Archipelago | Single Tier |
42 | Parry Sound | Parry Sound | Municipality of Whitestone | Single Tier |
42 | Parry Sound | Parry Sound | UNORGANIZED TERRITORIES | Lower Tier |
42 | Parry Sound | Parry Sound & Sudbury & Manitoulin | Municipality of Killarney | Single Tier |
43 | Peel | Peel | City of Brampton | Lower Tier |
43 | Peel | Peel | Town of Caledon | Lower Tier |
43 | Peel | Peel | City of Mississauga | Lower Tier |
43 | Peel | Peel | UNORGANIZED TERRITORIES | Lower Tier |
44 | Perth | Perth | Municipality of North Perth | Lower Tier |
44 | Perth | Perth | Township of Perth East | Lower Tier |
44 | Perth | Perth | Township of Perth South | Lower Tier |
44 | Perth | Perth | Town of St. Marys | Single Tier |
44 | Perth | Perth | City of Stratford | Single Tier |
44 | Perth | Perth | Municipality of West Perth | Lower Tier |
44 | Perth | Perth | UNORGANIZED TERRITORIES | Lower Tier |
44 | Perth | Perth & Oxford | Township of East Zorra-Tavistock | Lower Tier |
45 | Peterborough | Peterborough | Township of Asphodel-Norwood | Lower Tier |
45 | Peterborough | Peterborough | Township of Cavan-Monaghan | Lower Tier |
45 | Peterborough | Peterborough | Township of Douro-Dummer | Lower Tier |
45 | Peterborough | Peterborough | Township of Galway-Cavendish and Harvey | Lower Tier |
45 | Peterborough | Peterborough | Township of Havelock-Belmont-Methuen | Lower Tier |
45 | Peterborough | Peterborough | Township of North Kawartha | Lower Tier |
45 | Peterborough | Peterborough | Township of Otonabee-South Monaghan | Lower Tier |
45 | Peterborough | Peterborough | City of Peterborough | Single Tier |
45 | Peterborough | Peterborough | Township of Smith-Ennismore-Lakefield | Lower Tier |
45 | Peterborough | Peterborough | UNORGANIZED TERRITORIES | Lower Tier |
45 | Peterborough | Peterborough | Township of Selwyn | Lower Tier |
45 | Peterborough | Peterborough | Municipality of Trent Lakes | Lower Tier |
46 | Prescott | Prescott | Township of Alfred and Plantagenet | Lower Tier |
46 | Prescott | Prescott | Township of Champlain | Lower Tier |
46 | Prescott | Prescott | Township of East Hawkesbury | Lower Tier |
46 | Prescott | Prescott | Town of Hawkesbury | Lower Tier |
46 | Prescott | Prescott | The Nation Municipality | Lower Tier |
46 | Prescott | Prescott | UNORGANIZED TERRITORIES | Lower Tier |
47 | Prince Edward | Prince Edward | County of Prince Edward | Single Tier |
47 | Prince Edward | Prince Edward | UNORGANIZED TERRITORIES | Lower Tier |
48 | Rainy River | Rainy River | Township of Alberton | Single Tier |
48 | Rainy River | Rainy River | Town of Atikokan | Single Tier |
48 | Rainy River | Rainy River | Township of Chapple | Single Tier |
48 | Rainy River | Rainy River | Township of Dawson | Single Tier |
48 | Rainy River | Rainy River | Township of Emo | Single Tier |
48 | Rainy River | Rainy River | Town of Fort Frances | Single Tier |
48 | Rainy River | Rainy River | Township of La Vallee | Single Tier |
48 | Rainy River | Rainy River | Township of Lake of the Woods | Single Tier |
48 | Rainy River | Rainy River | Township of Morley | Single Tier |
48 | Rainy River | Rainy River | Town of Rainy River | Single Tier |
48 | Rainy River | Rainy River & Kenora | Township of Sioux Narrows-Nestor Falls | Single Tier |
48 | Rainy River | Rainy River | UNORGANIZED TERRITORIES | Lower Tier |
49 | Renfrew | Renfrew | Township of Admaston/Bromley | Lower Tier |
49 | Renfrew | Renfrew | Town of Arnprior | Lower Tier |
49 | Renfrew | Renfrew | Township of Bonnechere Valley | Lower Tier |
49 | Renfrew | Renfrew | Township of Brudenell, Lyndoch and Raglan | Lower Tier |
49 | Renfrew | Renfrew | Town of Deep River | Lower Tier |
49 | Renfrew | Renfrew | Township of Greater Madawaska | Lower Tier |
49 | Renfrew | Renfrew | Township of Head, Clara and Maria | Lower Tier |
49 | Renfrew | Renfrew | Township of Horton | Lower Tier |
49 | Renfrew | Renfrew | Township of Killaloe, Hagarty and Richards | Lower Tier |
49 | Renfrew | Renfrew | Town of Laurentian Hills | Lower Tier |
49 | Renfrew | Renfrew | Township of Laurentian Valley | Lower Tier |
49 | Renfrew | Renfrew | Township of Madawaska Valley | Lower Tier |
49 | Renfrew | Renfrew | Township of McNab/Braeside | Lower Tier |
49 | Renfrew | Renfrew | Township of North Algona Wilberforce | Lower Tier |
49 | Renfrew | Renfrew | City of Pembroke | Single Tier |
49 | Renfrew | Renfrew | Town of Petawawa | Lower Tier |
49 | Renfrew | Renfrew | Town of Renfrew | Lower Tier |
49 | Renfrew | Renfrew | Township of Whitewater Region | Lower Tier |
49 | Renfrew | Renfrew | UNORGANIZED TERRITORIES | Lower Tier |
50 | Russell | Russell | Village of Casselman | Lower Tier |
50 | Russell | Russell | City of Clarence-Rockland | Lower Tier |
50 | Russell | Russell | Township of Russell | Lower Tier |
50 | Russell | Russell | The Nation Municipality | Lower Tier |
50 | Russell | Russell | UNORGANIZED TERRITORIES | Lower Tier |
51 | Simcoe | Simcoe | Township of Adjala-Tosorontio | Lower Tier |
51 | Simcoe | Simcoe | City of Barrie | Single Tier |
51 | Simcoe | Simcoe | Town of Bradford West Gwillimbury | Lower Tier |
51 | Simcoe | Simcoe | Township of Clearview | Lower Tier |
51 | Simcoe | Simcoe | Town of Collingwood | Lower Tier |
51 | Simcoe | Simcoe | Township of Essa | Lower Tier |
51 | Simcoe | Simcoe | Town of Innisfil | Lower Tier |
51 | Simcoe | Simcoe | Town of Midland | Lower Tier |
51 | Simcoe | Simcoe | Town of New Tecumseth | Lower Tier |
51 | Simcoe | Simcoe | City of Orillia | Single Tier |
51 | Simcoe | Simcoe | Township of Oro-Medonte | Lower Tier |
51 | Simcoe | Simcoe | Town of Penetanguishene | Lower Tier |
51 | Simcoe | Simcoe | Township of Ramara | Lower Tier |
51 | Simcoe | Simcoe | Township of Severn | Lower Tier |
51 | Simcoe | Simcoe | Township of Springwater | Lower Tier |
51 | Simcoe | Simcoe | Township of Tay | Lower Tier |
51 | Simcoe | Simcoe | Township of Tiny | Lower Tier |
51 | Simcoe | Simcoe | Town of Wasaga Beach | Lower Tier |
51 | Simcoe | Simcoe | UNORGANIZED TERRITORIES | Lower Tier |
52 | Stormont | Stormont | City of Cornwall | Single Tier |
52 | Stormont | Stormont | Township of North Stormont | Lower Tier |
52 | Stormont | Stormont | Township of South Stormont | Lower Tier |
52 | Stormont | Stormont | UNORGANIZED TERRITORIES | Lower Tier |
53 | Sudbury | Sudbury | Township of Baldwin | Single Tier |
53 | Sudbury | Sudbury | Township of Chapleau | Single Tier |
53 | Sudbury | Sudbury | Town of Espanola | Single Tier |
53 | Sudbury | Sudbury | Municipality of French River | Single Tier |
53 | Sudbury | Sudbury | City of Greater Sudbury | Single Tier |
53 | Sudbury | Sudbury & ParrySound & Manitoulin | Municipality of Killarney | Single Tier |
53 | Sudbury | Sudbury | Municipality of Markstay-Warren | Single Tier |
53 | Sudbury | Sudbury | Township of Nairn and Hyman | Single Tier |
53 | Sudbury | Sudbury | Township of Sables-Spanish Rivers | Single Tier |
53 | Sudbury | Sudbury | Municipality of St.-Charles | Single Tier |
53 | Sudbury | Sudbury | UNORGANIZED TERRITORIES | Lower Tier |
54 | Timiskaming | Timiskaming | Township of Armstrong | Single Tier |
54 | Timiskaming | Timiskaming | Township of Brethour | Single Tier |
54 | Timiskaming | Timiskaming | Township of Casey | Single Tier |
54 | Timiskaming | Timiskaming | Township of Chamberlain | Single Tier |
54 | Timiskaming | Timiskaming | Municipality of Charlton and Dack | Single Tier |
54 | Timiskaming | Timiskaming | Town of Cobalt | Single Tier |
54 | Timiskaming | Timiskaming | Township of Coleman | Single Tier |
54 | Timiskaming | Timiskaming | Town of Englehart | Single Tier |
54 | Timiskaming | Timiskaming | Township of Evanturel | Single Tier |
54 | Timiskaming | Timiskaming | Township of Gauthier | Single Tier |
54 | Timiskaming | Timiskaming | Township of Harley | Single Tier |
54 | Timiskaming | Timiskaming | Township of Harris | Single Tier |
54 | Timiskaming | Timiskaming | Township of Hilliard | Single Tier |
54 | Timiskaming | Timiskaming | Township of Hudson | Single Tier |
54 | Timiskaming | Timiskaming | Township of James | Single Tier |
54 | Timiskaming | Timiskaming | Township of Kerns | Single Tier |
54 | Timiskaming | Timiskaming | Town of Kirkland Lake | Single Tier |
54 | Timiskaming | Timiskaming | Township of Larder Lake | Single Tier |
54 | Timiskaming | Timiskaming | Town of Latchford | Single Tier |
54 | Timiskaming | Timiskaming | Township of Matachewan | Single Tier |
54 | Timiskaming | Timiskaming | Township of McGarry | Single Tier |
54 | Timiskaming | Timiskaming | City of Temiskaming Shores | Single Tier |
54 | Timiskaming | Timiskaming | Village of Thornloe | Single Tier |
54 | Timiskaming | Timiskaming | UNORGANIZED TERRITORIES | Lower Tier |
55 | Thunder Bay | Thunder Bay | Township of Conmee | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Dorion | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Gillies | Single Tier |
55 | Thunder Bay | Thunder Bay | Municipality of Greenstone | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Manitouwadge | Single Tier |
55 | Thunder Bay | Thunder Bay | Town of Marathon | Single Tier |
55 | Thunder Bay | Thunder Bay | Municipality of Neebing | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Nipigon | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of O'Connor | Single Tier |
55 | Thunder Bay | Thunder Bay | Municipality of Oliver Paipoonge | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Red Rock | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Schreiber | Single Tier |
55 | Thunder Bay | Thunder Bay | Municipality of Shuniah | Single Tier |
55 | Thunder Bay | Thunder Bay | Township of Terrace Bay | Single Tier |
55 | Thunder Bay | Thunder Bay | City of Thunder Bay | Single Tier |
55 | Thunder Bay | Thunder Bay | UNORGANIZED TERRITORIES | Lower Tier |
57 | Victoria | Kawartha Lakes (Victoria) | City of Kawartha Lakes | Single Tier |
57 | Victoria | Kawartha Lakes (Victoria) | UNORGANIZED TERRITORIES | Lower Tier |
58 | Waterloo | Waterloo | City of Cambridge | Lower Tier |
58 | Waterloo | Waterloo | City of Kitchener | Lower Tier |
58 | Waterloo | Waterloo | Township of North Dumfries | Lower Tier |
58 | Waterloo | Waterloo | City of Waterloo | Lower Tier |
58 | Waterloo | Waterloo | Township of Wellesley | Lower Tier |
58 | Waterloo | Waterloo | Township of Wilmot | Lower Tier |
58 | Waterloo | Waterloo | Township of Woolwich | Lower Tier |
58 | Waterloo | Waterloo | UNORGANIZED TERRITORIES | Lower Tier |
59 | Niagara South | Niagara | Town of Fort Erie | Lower Tier |
59 | Niagara South | Niagara | Town of Grimsby | Lower Tier |
59 | Niagara South | Niagara | Town of Lincoln | Lower Tier |
59 | Niagara South | Niagara | City of Niagara Falls | Lower Tier |
59 | Niagara South | Niagara | Town of Niagara-on-the-Lake | Lower Tier |
59 | Niagara South | Niagara | Town of Pelham | Lower Tier |
59 | Niagara South | Niagara | City of Port Colborne | Lower Tier |
59 | Niagara South | Niagara | City of St. Catharines | Lower Tier |
59 | Niagara South | Niagara | City of Thorold | Lower Tier |
59 | Niagara South | Niagara | Township of Wainfleet | Lower Tier |
59 | Niagara South | Niagara | City of Welland | Lower Tier |
59 | Niagara South | Niagara | Township of West Lincoln | Lower Tier |
59 | Niagara South | Niagara | UNORGANIZED TERRITORIES | Lower Tier |
61 | Wellington | Wellington | Township of Centre Wellington | Lower Tier |
61 | Wellington | Wellington | Town of Erin | Lower Tier |
61 | Wellington | Wellington | City of Guelph | Single Tier |
61 | Wellington | Wellington | Township of Guelph/Eramosa | Lower Tier |
61 | Wellington | Wellington | Township of Mapleton | Lower Tier |
61 | Wellington | Wellington | Town of Minto | Lower Tier |
61 | Wellington | Wellington | Township of Puslinch | Lower Tier |
61 | Wellington | Wellington | Township of Wellington North | Lower Tier |
61 | Wellington | Wellington | UNORGANIZED TERRITORIES | Lower Tier |
62 | Wentworth | Hamilton | City of Hamilton | Single Tier |
62 | Wentworth | Hamilton | UNORGANIZED TERRITORIES | Lower Tier |
65 | York | York | Town of Aurora | Lower Tier |
65 | York | York | Town of East Gwillimbury | Lower Tier |
65 | York | York | Town of Georgina | Lower Tier |
65 | York | York | Township of King | Lower Tier |
65 | York | York | Town of Newmarket | Lower Tier |
65 | York | York | Town of Richmond Hill | Lower Tier |
65 | York | York | City of Vaughan | Lower Tier |
65 | York | York | Town of Whitchurch-Stouffville | Lower Tier |
65 | York | York | City of Markham | Lower Tier |
65 | York | York | UNORGANIZED TERRITORIES | Lower Tier |
80 | Toronto | Toronto | City of Toronto | Single Tier |
80 | Toronto | Toronto | UNORGANIZED TERRITORIES | Lower Tier |
Appendix B: NRST and Additional Information Collection – Comparison
NRST | Additional Information Collection | |
---|---|---|
Effective date | April 21, 2017 | April 24, 2017 |
Grandparenting | NRST does not apply to binding agreements of purchase and sale signed on or before April 20, 2017 and not assigned to another person after April 20, 2017. | N/A |
Geographic Area | Greater Golden Horseshoe Region (GGH) | Ontario |
Type of Property | Land that contains:
| Land that contains:
|
Applicable Transferees (e.g. Purchasers) | The data will only show those who were subject to the tax (foreign entities, and taxable trustees);
| All persons who purchase or acquire the applicable land (see above) in Ontario. This includes the following:
|
Transferees Excluded or Exempt1 |
|
|
[1] 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).
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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