MLTT Grandfather Exemption
If you have an Agreement of Purchase and Sale that was executed on or before December 31, 2007 and the closing date is on or after February 1, 2008, you may be eligible for a full rebate.
Effective March 1, 2015, the ability to apply electronically for the grandfathering exemption using Teraview statement 10011 is no longer available. The MLTT must be paid in full upon registration and an application must be submitted directly to the City of Toronto to receive a rebate.
Rebates Claimed After Registering
If you are eligible for a rebate under the grandfathering provision, please submit the following documents along with your application:
- completed Municipal Land Transfer Tax Rebate Exemption Application
- completed MLTT Authorization of Representative Form
- copy of the registered conveyance (transfer/deed)
- copy of the docket summary (if transfer was registered electronically)
- copy of the Agreement of Purchase and Sale (including all schedules, amendments and assignments) entered into before Dec 31, 2007
- copy of the Statement of Adjustments relating to the conveyance
- MLTT Rebate Application Form completed and submitted by your real estate lawyer on your behalf