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 Total44.9326
Niagara South & North1.214
Other GGH Regions21.316
Numbers may not add due to rounding.


[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.



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:

  1. A corporation that is not incorporated in Canada.
  2. A corporation, the shares of which are not listed on a stock exchange in Canada, that is incorporated in Canada and is controlled, directly or indirectly in any manner whatever, within the meaning of section 256 of the Income Tax Act (Canada), by one or more of the following:
    1. a foreign national
    2. a corporation that is not incorporated in Canada
    3. 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, directly or indirectly in any manner whatsoever, within the meaning of section 256 of the Income Tax Act (Canada), by the particular person.

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.


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,

  1. no fewer than 30 hours of paid work per week over a 12 month period; and
  2. no fewer than a total of 1,560 hours of paid work over that period.

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 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.


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,

  1. includes such a residence that is to be constructed as part of the arrangement relating to a conveyance, and
  2. 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.

Taxable trustee

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.

Taxable trustee does not include a trustee acting for the following types of trusts:

  1. A mutual fund trust within the meaning of subsection 132 (6) of the Income Tax Act (Canada).
  2. A real estate investment trust as defined in subsection 122.1 (1) of the Income Tax Act (Canada).
  3. SIFT trust as defined in subsection 122.1 (1) of the Income Tax Act (Canada).

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

Land Registry Offices

LRO CodeLRO nameGeographic AreaMunicipalityLower/Single Tier
1AlgomaAlgomaTown of Blind RiverSingle Tier
1AlgomaAlgomaTown of Bruce MinesSingle Tier
1AlgomaAlgomaTownship of DubreuilvilleSingle Tier
1AlgomaAlgomaCity of Elliot LakeSingle Tier
1AlgomaAlgomaTownship of HiltonSingle Tier
1AlgomaAlgomaVillage of Hilton BeachSingle Tier
1AlgomaAlgomaTownship of HornepayneSingle Tier
1AlgomaAlgomaMunicipality of Huron ShoresSingle Tier
1AlgomaAlgomaTownship of JocelynSingle Tier
1AlgomaAlgomaTownship of JohnsonSingle Tier
1AlgomaAlgomaTownship of LairdSingle Tier
1AlgomaAlgomaTownship of Macdonald, Meredith and Aberdeen AdditionalSingle Tier
1AlgomaAlgomaTownship of Plummer AdditionalSingle Tier
1AlgomaAlgomaTownship of PrinceSingle Tier
1AlgomaAlgomaCity of Sault Ste. MarieSingle Tier
1AlgomaAlgomaTown of SpanishSingle Tier
1AlgomaAlgomaTownship of St. JosephSingle Tier
1AlgomaAlgomaTownship of TarbuttSingle Tier
1AlgomaAlgomaTownship of The North ShoreSingle Tier
1AlgomaAlgomaTown of ThessalonSingle Tier
1AlgomaAlgomaMunicipality of WawaSingle Tier 
1AlgomaAlgomaTownship of White River Single Tier
2BrantBrantCounty of BrantSingle Tier
2BrantBrantCity of BrantfordSingle Tier
3BruceBruceMunicipality of Arran-ElderslieLower Tier
3BruceBruceMunicipality of BrocktonLower Tier
3BruceBruceTownship of Huron-KinlossLower Tier
3BruceBruceMunicipality of KincardineLower Tier
3BruceBruceMunicipality of Northern Bruce PeninsulaLower Tier
3BruceBruceTown of Saugeen ShoresLower Tier
3BruceBruceMunicipality of South BruceLower Tier
3BruceBruceTown of South Bruce PeninsulaLower Tier
4OttawaOttawaCity of OttawaSingle Tier
6CochraneCochraneTownship of Black River-MathesonSingle Tier
6CochraneCochraneTown of CochraneSingle Tier
6CochraneCochraneTownship of Fauquier-StricklandSingle Tier
6CochraneCochraneTown of HearstSingle Tier
6CochraneCochraneTown of Iroquois FallsSingle Tier
6CochraneCochraneTown of KapuskasingSingle Tier
6CochraneCochraneTownship of Mattice-Val CôtéSingle Tier
6CochraneCochraneTownship of MoonbeamSingle Tier
6CochraneCochraneTown of MoosoneeSingle Tier
6CochraneCochraneTownship of OpasatikaSingle Tier
6CochraneCochraneTown of Smooth Rock FallsSingle Tier
6CochraneCochraneCity of TimminsSingle Tier
6CochraneCochraneTownship of Val Rita-HartySingle Tier
7DufferinDufferinTownship of AmaranthLower Tier
7DufferinDufferinTownship of East GarafraxaLower Tier
7DufferinDufferinTownship of MelancthonLower Tier
7DufferinDufferinTown of MonoLower Tier
7DufferinDufferinTownship of MulmurLower Tier
7DufferinDufferinTown of OrangevilleLower Tier
7DufferinDufferinTown of ShelburneLower Tier
7DufferinDufferinTown of Grand ValleyLower Tier
8DundasDundasTownship of North DundasLower Tier
8DundasDundasMunicipality of South DundasLower Tier
11ElginElginTown of AylmerLower Tier
11ElginElginMunicipality of BayhamLower Tier
11ElginElginMunicipality of Central ElginLower Tier
11ElginElginMunicipality of Dutton/DunwichLower Tier
11ElginElginTownship of MalahideLower Tier
11ElginElginTownship of SouthwoldLower Tier
11ElginElginCity of St. ThomasSingle Tier
11ElginElginMunicipality of West ElginLower Tier
12EssexEssexTown of AmherstburgLower Tier
12EssexEssexTown of EssexLower Tier
12EssexEssexTown of KingsvilleLower Tier
12EssexEssexTown of LaSalleLower Tier
12EssexEssexTown of LakeshoreLower Tier
12EssexEssexMunicipality of LeamingtonLower Tier
12EssexEssexTownship of PeleeSingle Tier
12EssexEssexTown of TecumsehLower Tier
12EssexEssexCity of WindsorSingle Tier
13FrontenacFrontenacTownship of Central FrontenacLower Tier
13FrontenacFrontenacTownship of Frontenac IslandsLower Tier
13FrontenacFrontenacCity of KingstonSingle Tier
13FrontenacFrontenacTownship of North FrontenacLower Tier
13FrontenacFrontenacTownship of South FrontenacLower Tier
13FrontenacFrontenacUNORGANIZED TERRITORIESLower Tier
14GlengarryGlengarryTownship of North GlengarryLower Tier
14GlengarryGlengarryTownship of South GlengarryLower Tier
14GlengarryGlengarryUNORGANIZED TERRITORIESLower Tier
16GreyGreyTownship of ChatsworthLower Tier
16GreyGreyTownship of Georgian BluffsLower Tier
16GreyGreyMunicipality of Grey HighlandsLower Tier
16GreyGreyTown of HanoverLower Tier
16GreyGreyMunicipality of MeafordLower Tier
16GreyGreyCity of Owen SoundLower Tier
16GreyGreyTownship of SouthgateLower Tier
16GreyGreyTown of The Blue MountainsLower Tier
16GreyGreyMunicipality of West GreyLower Tier
18HaldimandHaldimandHaldimand CountySingle Tier
18HaldimandHaldimandUNORGANIZED TERRITORIESLower Tier
18HaldimandHaldimand & NorfolkNorfolk CountySingle Tier
19HaliburtonHaliburtonTownship of Algonquin HighlandsLower Tier
19HaliburtonHaliburtonUnited Townships of Dysart, Dudley, Harcourt, Guilford, Harburn, Bruton, Havelock, Eyre and ClydeLower Tier
19HaliburtonHaliburtonMunicipality of Highlands EastLower Tier
19HaliburtonHaliburtonTownship of Minden HillsLower Tier
19HaliburtonHaliburtonUNORGANIZED TERRITORIESLower Tier
20HaltonHaltonCity of BurlingtonLower Tier
20HaltonHaltonTown of Halton HillsLower Tier
20HaltonHaltonTown of MiltonLower Tier
20HaltonHaltonTown of OakvilleLower Tier
21HastingsHastingsTown of BancroftLower Tier
21HastingsHastingsCity of BellevilleSingle Tier
21HastingsHastingsTownship of Carlow/MayoLower Tier
21HastingsHastingsMunicipality of Centre HastingsLower Tier
21HastingsHastingsTown of DeserontoLower Tier
21HastingsHastingsTownship of FaradayLower Tier
21HastingsHastingsMunicipality of Hastings HighlandsLower Tier
21HastingsHastingsTownship of LimerickLower Tier
21HastingsHastingsTownship of MadocLower Tier
21HastingsHastingsMunicipality of Marmora and LakeLower Tier
21HastingsHastingsCity of Quinte WestSingle Tier
21HastingsHastingsTownship of Stirling-RawdonLower Tier
21HastingsHastingsTownship of Tudor and CashelLower Tier
21HastingsHastingsMunicipality of TweedLower Tier
21HastingsHastingsTownship of TyendinagaLower Tier
21HastingsHastingsTownship of WollastonLower Tier
22HuronHuronTownship of Ashfield-Colborne-WawanoshLower Tier
22HuronHuronMunicipality of BluewaterLower Tier
22HuronHuronMunicipality of Central HuronLower Tier
22HuronHuronTown of GoderichLower Tier
22HuronHuronTownship of HowickLower Tier
22HuronHuronMunicipality of Huron EastLower Tier
22HuronHuronMunicipality of Morris-TurnberryLower Tier
22HuronHuronTownship of North HuronLower Tier
22HuronHuronMunicipality of South HuronLower Tier
23KenoraKenoraCity of DrydenSingle Tier
23KenoraKenoraTownship of Ear FallsSingle Tier
23KenoraKenoraTownship of IgnaceSingle Tier
23KenoraKenoraCity of KenoraSingle Tier
23KenoraKenoraTownship of MachinSingle Tier
23KenoraKenoraTownship of Pickle LakeSingle Tier
23KenoraKenoraMunicipality of Red LakeSingle Tier
23KenoraKenoraMunicipality of Sioux LookoutSingle Tier
23KenoraKenora & Rainy RiverTownship of Sioux Narrows-Nestor FallsSingle Tier
24KentChatham-KentMunicipality Chatham-KentSingle Tier
25LambtonLambtonMunicipality of Brooke-AlvinstonLower Tier
25LambtonLambtonTownship of Dawn-EuphemiaLower Tier
25LambtonLambtonTownship of EnniskillenLower Tier
25LambtonLambtonMunicipality of Lambton ShoresLower Tier
25LambtonLambtonVillage of Oil SpringsLower Tier
25LambtonLambtonTown of PetroliaLower Tier
25LambtonLambtonTown of Plympton-WyomingLower Tier
25LambtonLambtonVillage of Point EdwardLower Tier
25LambtonLambtonCity of SarniaLower Tier
25LambtonLambtonTownship of St. ClairLower Tier
25LambtonLambtonTownship of WarwickLower Tier
27LanarkLanarkBeckwith TownshipLower Tier
27LanarkLanarkTown of Carleton PlaceLower Tier
27LanarkLanarkTownship of Drummond/North ElmsleyLower Tier
27LanarkLanarkTownship of Lanark HighlandsLower Tier
27LanarkLanarkTown of Mississippi MillsLower Tier
27LanarkLanarkTownship of MontagueLower Tier
27LanarkLanarkTown of PerthLower Tier
27LanarkLanarkTown of Smiths FallsSingle Tier
27LanarkLanarkTay Valley TownshipLower Tier
27LanarkLanarkMunicipality of Mississippi MillsLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of AthensLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of AugustaLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleCity of BrockvilleSingle Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of Edwardsburgh/CardinalLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of Elizabethtown-KitleyLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of Front of YongeLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTown of GananoqueSingle Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of Leeds and the Thousand IslandsLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleVillage of Merrickville-WolfordLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleMunicipality of North GrenvilleLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTown of PrescottSingle Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleTownship of Rideau LakesLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleVillage of WestportLower Tier
15 & 28Leeds and GrenvilleLeeds and GrenvilleUNORGANIZED TERRITORIESLower Tier
29LennoxLennoxTownship of Addington HighlandsLower Tier
29LennoxLennoxTown of Greater NapaneeLower Tier
29LennoxLennoxTownship of LoyalistLower Tier
29LennoxLennoxTownship of Stone MillsLower Tier
30Niagara NorthNiagaraTown of Fort ErieLower Tier
30Niagara NorthNiagaraTown of GrimsbyLower Tier
30Niagara NorthNiagaraTown of LincolnLower Tier
30Niagara NorthNiagaraCity of Niagara FallsLower Tier
30Niagara NorthNiagaraTown of Niagara-on-the-LakeLower Tier
30Niagara NorthNiagaraTown of PelhamLower Tier
30Niagara NorthNiagaraCity of Port ColborneLower Tier
30Niagara NorthNiagaraCity of St. CatharinesLower Tier
30Niagara NorthNiagaraCity of ThoroldLower Tier
30Niagara NorthNiagaraTownship of WainfleetLower Tier
30Niagara NorthNiagaraCity of WellandLower Tier
30Niagara NorthNiagaraTownship of West LincolnLower Tier
30Niagara NorthNiagaraUNORGANIZED TERRITORIESLower Tier
31ManitoulinManitoulinTownship of AssiginackSingle Tier
31ManitoulinManitoulinTownship of BillingsSingle Tier
31ManitoulinManitoulinTownship of Burpee and MillsSingle Tier
31ManitoulinManitoulinMunicipality of Central ManitoulinSingle Tier
31ManitoulinManitoulinTownship of Cockburn IslandSingle Tier
31ManitoulinManitoulinTown of Gore BaySingle Tier
31ManitoulinManitoulinTown of Northeastern Manitoulin and The IslandsSingle Tier
31ManitoulinManitoulinTownship of TehkummahSingle Tier
31ManitoulinManitoulinUNORGANIZED TERRITORIESLower Tier
31ManitoulinManitoulinMunicipality of Gordon/Barrie IslandSingle Tier
31ManitoulinManitoulin & Sudbury & Parry SoundMunicipality of KillarneySingle Tier
33MiddlesexMiddlesexTownship of Adelaide MetcalfeLower Tier
33MiddlesexMiddlesexCity of LondonSingle Tier
33MiddlesexMiddlesexTownship of Lucan BiddulphLower Tier
33MiddlesexMiddlesexMunicipality of Middlesex CentreLower Tier
33MiddlesexMiddlesexVillage of NewburyLower Tier
33MiddlesexMiddlesexMunicipality of North MiddlesexLower Tier
33MiddlesexMiddlesexMunicipality of Southwest MiddlesexLower Tier
33MiddlesexMiddlesexMunicipality of Strathroy-CaradocLower Tier
33MiddlesexMiddlesexMunicipality of Thames CentreLower Tier
33MiddlesexMiddlesexUNORGANIZED TERRITORIESLower Tier
33MiddlesexMiddlesex & ElginMunicipality of Central ElginLower Tier
35MuskokaMuskokaTown of BracebridgeLower Tier
35MuskokaMuskokaTownship of Georgian BayLower Tier
35MuskokaMuskokaTown of GravenhurstLower Tier
35MuskokaMuskokaTown of HuntsvilleLower Tier
35MuskokaMuskokaTownship of Lake of BaysLower Tier
35MuskokaMuskokaTownship of Muskoka LakesLower Tier
36NipissingNipissingTownship of BonfieldSingle Tier
36NipissingNipissingMunicipality of CalvinSingle Tier
36NipissingNipissingTownship of ChisholmSingle Tier
36NipissingNipissingTownship of East FerrisSingle Tier
36NipissingNipissingTown of MattawaSingle Tier
36NipissingNipissingTownship of MattawanSingle Tier
36NipissingNipissingCity of North BaySingle Tier
36NipissingNipissingTownship of Papineau-CameronSingle Tier
36NipissingNipissingTownship of South AlgonquinSingle Tier
36NipissingNipissingMunicipality of TemagamiSingle Tier
36NipissingNipissingMunicipality of West NipissingSingle Tier
36NipissingNipissingUNORGANIZED TERRITORIESLower Tier
37NorfolkNorfolkNorfolk CountySingle Tier
37NorfolkNorfolk & HaldimandHaldimand CountySingle Tier
39NorthumberlandNorthumberlandTownship of Alnwick/HaldimandLower Tier
39NorthumberlandNorthumberlandMunicipality of BrightonLower Tier
39NorthumberlandNorthumberlandTown of CobourgLower Tier
39NorthumberlandNorthumberlandTownship of CramaheLower Tier
39NorthumberlandNorthumberlandTownship of HamiltonLower Tier
39NorthumberlandNorthumberlandMunicipality of Port HopeLower Tier
39NorthumberlandNorthumberlandMunicipality of Trent HillsLower Tier
39NorthumberlandNorthumberlandCity of Quinte WestSingle Tier
39NorthumberlandNorthumberlandUNORGANIZED TERRITORIESLower Tier
40DurhamDurhamTown of AjaxLower Tier
40DurhamDurhamTownship of BrockLower Tier
40DurhamDurhamMunicipality of ClaringtonLower Tier
40DurhamDurhamCity of OshawaLower Tier
40DurhamDurhamCity of PickeringLower Tier
40DurhamDurhamTownship of ScugogLower Tier
40DurhamDurhamTownship of UxbridgeLower Tier
40DurhamDurhamTown of WhitbyLower Tier
41OxfordOxfordTownship of Blandford-BlenheimLower Tier
41OxfordOxfordTownship of East Zorra-TavistockLower Tier
41OxfordOxfordTown of IngersollLower Tier
41OxfordOxfordTownship of NorwichLower Tier
41OxfordOxfordTownship of South-West OxfordLower Tier
41OxfordOxfordTown of TillsonburgLower Tier
41OxfordOxfordCity of WoodstockLower Tier
41OxfordOxfordTownship of ZorraLower Tier
42Parry SoundParry SoundTownship of ArmourSingle Tier
42Parry SoundParry SoundVillage of Burk's FallsSingle Tier
42Parry SoundParry SoundMunicipality of CallanderSingle Tier
42Parry SoundParry SoundTownship of CarlingSingle Tier
42Parry SoundParry SoundTownship of JolySingle Tier
42Parry SoundParry SoundTown of KearneySingle Tier
42Parry SoundParry SoundTownship of MacharSingle Tier
42Parry SoundParry SoundMunicipality of MagnetawanSingle Tier
42Parry SoundParry SoundMunicipality of McDougallSingle Tier
42Parry SoundParry SoundTownship of McKellarSingle Tier
42Parry SoundParry SoundTownship of McMurrich/MonteithSingle Tier
42Parry SoundParry SoundTownship of NipissingSingle Tier
42Parry SoundParry SoundTown of Parry SoundSingle Tier
42Parry SoundParry SoundTownship of PerrySingle Tier
42Parry SoundParry SoundMunicipality of PowassanSingle Tier
42Parry SoundParry SoundTownship of RyersonSingle Tier
42Parry SoundParry SoundTownship of SeguinSingle Tier
42Parry SoundParry SoundVillage of South RiverSingle Tier
42Parry SoundParry SoundTownship of StrongSingle Tier
42Parry SoundParry SoundVillage of SundridgeSingle Tier
42Parry SoundParry SoundTownship of The ArchipelagoSingle Tier
42Parry SoundParry SoundMunicipality of WhitestoneSingle Tier
42Parry SoundParry SoundUNORGANIZED TERRITORIESLower Tier
42Parry SoundParry Sound & Sudbury & ManitoulinMunicipality of KillarneySingle Tier
43PeelPeelCity of BramptonLower Tier
43PeelPeelTown of CaledonLower Tier
43PeelPeelCity of MississaugaLower Tier
44PerthPerthMunicipality of North PerthLower Tier
44PerthPerthTownship of Perth EastLower Tier
44PerthPerthTownship of Perth SouthLower Tier
44PerthPerthTown of St. MarysSingle Tier
44PerthPerthCity of StratfordSingle Tier
44PerthPerthMunicipality of West PerthLower Tier
44PerthPerth & OxfordTownship of East Zorra-TavistockLower Tier
45PeterboroughPeterboroughTownship of Asphodel-NorwoodLower Tier
45PeterboroughPeterboroughTownship of Cavan-MonaghanLower Tier
45PeterboroughPeterboroughTownship of Douro-DummerLower Tier
45PeterboroughPeterboroughTownship of Galway-Cavendish and HarveyLower Tier
45PeterboroughPeterboroughTownship of Havelock-Belmont-MethuenLower Tier
45PeterboroughPeterboroughTownship of North KawarthaLower Tier
45PeterboroughPeterboroughTownship of Otonabee-South MonaghanLower Tier
45PeterboroughPeterboroughCity of PeterboroughSingle Tier
45PeterboroughPeterboroughTownship of Smith-Ennismore-LakefieldLower Tier
45PeterboroughPeterboroughUNORGANIZED TERRITORIESLower Tier
45PeterboroughPeterboroughTownship of SelwynLower Tier
45PeterboroughPeterboroughMunicipality of Trent LakesLower Tier
46PrescottPrescottTownship of Alfred and PlantagenetLower Tier
46PrescottPrescottTownship of ChamplainLower Tier
46PrescottPrescottTownship of East HawkesburyLower Tier
46PrescottPrescottTown of HawkesburyLower Tier
46PrescottPrescottThe Nation MunicipalityLower Tier
47Prince EdwardPrince EdwardCounty of Prince EdwardSingle Tier
47Prince EdwardPrince EdwardUNORGANIZED TERRITORIESLower Tier
48Rainy RiverRainy RiverTownship of AlbertonSingle Tier
48Rainy RiverRainy RiverTown of AtikokanSingle Tier
48Rainy RiverRainy RiverTownship of ChappleSingle Tier
48Rainy RiverRainy RiverTownship of DawsonSingle Tier
48Rainy RiverRainy RiverTownship of EmoSingle Tier
48Rainy RiverRainy RiverTown of Fort FrancesSingle Tier
48Rainy RiverRainy RiverTownship of La ValleeSingle Tier
48Rainy RiverRainy RiverTownship of Lake of the WoodsSingle Tier
48Rainy RiverRainy RiverTownship of MorleySingle Tier
48Rainy RiverRainy RiverTown of Rainy RiverSingle Tier
48Rainy RiverRainy River & KenoraTownship of Sioux Narrows-Nestor FallsSingle Tier
48Rainy RiverRainy RiverUNORGANIZED TERRITORIESLower Tier
49RenfrewRenfrewTownship of Admaston/BromleyLower Tier
49RenfrewRenfrewTown of ArnpriorLower Tier
49RenfrewRenfrewTownship of Bonnechere ValleyLower Tier
49RenfrewRenfrewTownship of Brudenell, Lyndoch and RaglanLower Tier
49RenfrewRenfrewTown of Deep RiverLower Tier
49RenfrewRenfrewTownship of Greater MadawaskaLower Tier
49RenfrewRenfrewTownship of Head, Clara and MariaLower Tier
49RenfrewRenfrewTownship of HortonLower Tier
49RenfrewRenfrewTownship of Killaloe, Hagarty and RichardsLower Tier
49RenfrewRenfrewTown of Laurentian HillsLower Tier
49RenfrewRenfrewTownship of Laurentian ValleyLower Tier
49RenfrewRenfrewTownship of Madawaska ValleyLower Tier
49RenfrewRenfrewTownship of McNab/BraesideLower Tier
49RenfrewRenfrewTownship of North Algona WilberforceLower Tier
49RenfrewRenfrewCity of PembrokeSingle Tier
49RenfrewRenfrewTown of PetawawaLower Tier
49RenfrewRenfrewTown of RenfrewLower Tier
49RenfrewRenfrewTownship of Whitewater RegionLower Tier
50RussellRussellVillage of CasselmanLower Tier
50RussellRussellCity of Clarence-RocklandLower Tier
50RussellRussellTownship of RussellLower Tier
50RussellRussellThe Nation MunicipalityLower Tier
51SimcoeSimcoeTownship of Adjala-TosorontioLower Tier
51SimcoeSimcoeCity of BarrieSingle Tier
51SimcoeSimcoeTown of Bradford West Gwillimbury Lower Tier
51SimcoeSimcoeTownship of ClearviewLower Tier
51SimcoeSimcoeTown of CollingwoodLower Tier
51SimcoeSimcoeTownship of EssaLower Tier
51SimcoeSimcoeTown of InnisfilLower Tier
51SimcoeSimcoeTown of MidlandLower Tier
51SimcoeSimcoeTown of New TecumsethLower Tier
51SimcoeSimcoeCity of OrilliaSingle Tier
51SimcoeSimcoeTownship of Oro-MedonteLower Tier
51SimcoeSimcoeTown of PenetanguisheneLower Tier
51SimcoeSimcoeTownship of RamaraLower Tier
51SimcoeSimcoeTownship of SevernLower Tier
51SimcoeSimcoeTownship of SpringwaterLower Tier
51SimcoeSimcoeTownship of TayLower Tier
51SimcoeSimcoeTownship of TinyLower Tier
51SimcoeSimcoeTown of Wasaga BeachLower Tier
52StormontStormontCity of CornwallSingle Tier
52StormontStormontTownship of North StormontLower Tier
52StormontStormontTownship of South StormontLower Tier
53SudburySudburyTownship of BaldwinSingle Tier
53SudburySudburyTownship of ChapleauSingle Tier
53SudburySudburyTown of EspanolaSingle Tier
53SudburySudburyMunicipality of French RiverSingle Tier
53SudburySudburyCity of Greater SudburySingle Tier
53SudburySudbury & ParrySound & ManitoulinMunicipality of KillarneySingle Tier
53SudburySudburyMunicipality of Markstay-WarrenSingle Tier
53SudburySudburyTownship of Nairn and HymanSingle Tier
53SudburySudburyTownship of Sables-Spanish RiversSingle Tier
53SudburySudburyMunicipality of St.-CharlesSingle Tier
54TimiskamingTimiskamingTownship of ArmstrongSingle Tier
54TimiskamingTimiskamingTownship of BrethourSingle Tier
54TimiskamingTimiskamingTownship of CaseySingle Tier
54TimiskamingTimiskamingTownship of ChamberlainSingle Tier
54TimiskamingTimiskamingMunicipality of Charlton and DackSingle Tier
54TimiskamingTimiskamingTown of CobaltSingle Tier
54TimiskamingTimiskamingTownship of ColemanSingle Tier
54TimiskamingTimiskamingTown of EnglehartSingle Tier
54TimiskamingTimiskamingTownship of EvanturelSingle Tier
54TimiskamingTimiskamingTownship of GauthierSingle Tier
54TimiskamingTimiskamingTownship of HarleySingle Tier
54TimiskamingTimiskamingTownship of HarrisSingle Tier
54TimiskamingTimiskamingTownship of HilliardSingle Tier
54TimiskamingTimiskamingTownship of HudsonSingle Tier
54TimiskamingTimiskamingTownship of JamesSingle Tier
54TimiskamingTimiskamingTownship of KernsSingle Tier
54TimiskamingTimiskamingTown of Kirkland LakeSingle Tier
54TimiskamingTimiskamingTownship of Larder LakeSingle Tier
54TimiskamingTimiskamingTown of LatchfordSingle Tier
54TimiskamingTimiskamingTownship of MatachewanSingle Tier
54TimiskamingTimiskamingTownship of McGarrySingle Tier
54TimiskamingTimiskamingCity of Temiskaming ShoresSingle Tier
54TimiskamingTimiskamingVillage of ThornloeSingle Tier
54TimiskamingTimiskamingUNORGANIZED TERRITORIESLower Tier
55Thunder BayThunder BayTownship of ConmeeSingle Tier
55Thunder BayThunder BayTownship of DorionSingle Tier
55Thunder BayThunder BayTownship of GilliesSingle Tier
55Thunder BayThunder BayMunicipality of GreenstoneSingle Tier
55Thunder BayThunder BayTownship of ManitouwadgeSingle Tier
55Thunder BayThunder BayTown of MarathonSingle Tier
55Thunder BayThunder BayMunicipality of NeebingSingle Tier
55Thunder BayThunder BayTownship of NipigonSingle Tier
55Thunder BayThunder BayTownship of O'ConnorSingle Tier
55Thunder BayThunder BayMunicipality of Oliver PaipoongeSingle Tier
55Thunder BayThunder BayTownship of Red RockSingle Tier
55Thunder BayThunder BayTownship of SchreiberSingle Tier
55Thunder BayThunder BayMunicipality of ShuniahSingle Tier
55Thunder BayThunder BayTownship of Terrace BaySingle Tier
55Thunder BayThunder BayCity of Thunder BaySingle Tier
55Thunder BayThunder BayUNORGANIZED TERRITORIESLower Tier
57VictoriaKawartha Lakes (Victoria)City of Kawartha LakesSingle Tier
57VictoriaKawartha Lakes (Victoria)UNORGANIZED TERRITORIESLower Tier
58WaterlooWaterlooCity of CambridgeLower Tier
58WaterlooWaterlooCity of KitchenerLower Tier
58WaterlooWaterlooTownship of North DumfriesLower Tier
58WaterlooWaterlooCity of WaterlooLower Tier
58WaterlooWaterlooTownship of WellesleyLower Tier
58WaterlooWaterlooTownship of WilmotLower Tier
58WaterlooWaterlooTownship of WoolwichLower Tier
59Niagara SouthNiagaraTown of Fort ErieLower Tier
59Niagara SouthNiagaraTown of GrimsbyLower Tier
59Niagara SouthNiagaraTown of LincolnLower Tier
59Niagara SouthNiagaraCity of Niagara FallsLower Tier
59Niagara SouthNiagaraTown of Niagara-on-the-LakeLower Tier
59Niagara SouthNiagaraTown of PelhamLower Tier
59Niagara SouthNiagaraCity of Port ColborneLower Tier
59Niagara SouthNiagaraCity of St. CatharinesLower Tier
59Niagara SouthNiagaraCity of ThoroldLower Tier
59Niagara SouthNiagaraTownship of WainfleetLower Tier
59Niagara SouthNiagaraCity of WellandLower Tier
59Niagara SouthNiagaraTownship of West LincolnLower Tier
59Niagara SouthNiagaraUNORGANIZED TERRITORIESLower Tier
61WellingtonWellingtonTownship of Centre WellingtonLower Tier
61WellingtonWellingtonTown of ErinLower Tier
61WellingtonWellingtonCity of GuelphSingle Tier
61WellingtonWellingtonTownship of Guelph/EramosaLower Tier
61WellingtonWellingtonTownship of MapletonLower Tier
61WellingtonWellingtonTown of MintoLower Tier
61WellingtonWellingtonTownship of PuslinchLower Tier
61WellingtonWellingtonTownship of Wellington NorthLower Tier
61WellingtonWellingtonUNORGANIZED TERRITORIESLower Tier
62WentworthHamiltonCity of HamiltonSingle Tier
62WentworthHamiltonUNORGANIZED TERRITORIESLower Tier
65YorkYorkTown of AuroraLower Tier
65YorkYorkTown of East GwillimburyLower Tier
65YorkYorkTown of GeorginaLower Tier
65YorkYorkTownship of KingLower Tier
65YorkYorkTown of NewmarketLower Tier
65YorkYorkTown of Richmond HillLower Tier
65YorkYorkCity of VaughanLower Tier
65YorkYorkTown of Whitchurch-StouffvilleLower Tier
65YorkYorkCity of MarkhamLower Tier
80TorontoTorontoCity of TorontoSingle Tier

Appendix B: NRST and Additional Information Collection – Comparison

 NRSTAdditional Information Collection
Effective dateApril 21, 2017April 24, 2017
GrandparentingNRST 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 AreaGreater Golden Horseshoe Region (GGH)Ontario
Type of PropertyLand 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 Exempt1
  • 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):
  • 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

[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).

Contact us

We are committed to providing accessible customer service. On request, we can arrange for accessible formats and communication supports. If you have questions, requests, or need help locating a document, please contact us.