As a taxation measure granted under the City of Toronto Act, 2006, Toronto City Council approved:
- effective February 1, 2008, MLTT (Toronto Municipal Code Chapter 760) will be applied to purchases on all properties in the City of Toronto, in addition to the Provincial Land Transfer Tax
- effective March 1, 2017, adopted item EX22.2, changed the MLTT rate structure and rebate eligibility criteria
First-Time Purchaser Rebate
The first-time home purchase rebate applies to:
- newly constructed
- resale residential properties
The rebate does not apply to:
- commercial, industrial or multi-residential properties
Prior to March 1, 2017
For conveyances and dispositions of beneficial interest in land of an eligible home prior to March 1, 2017, and a rebate of up to $3,725.00. The definition of a first-time purchaser is:
- the purchaser is at least 18 years of age
- the purchaser must occupy the home as their principal residence no later than nine months after the date of the conveyance or disposition
- the purchaser cannot have previously owned a home, or had any ownership interest in a home, anywhere in the world, at any time
- if the purchaser has a spouse, the spouse cannot have owned a home, nor had any ownership interest in a home, anywhere in the world while they were the purchaser’s spouse
On or After March 1, 2017
For conveyances and dispositions of beneficial interest in land of an eligible home on or after March 1, 2017, and a rebate of up to $4,475.00. The definition of a first-time purchaser includes all of the above, and:
- the purchaser is a Canadian citizen or permanent resident of Canada. If the purchaser becomes a Canadian citizen or permanent resident within 18 months of the transfer, they may apply for and may qualify for the rebate
Valid Canadian Citizenship Documentation
Canadian citizenship
- Canadian passport
- valid or expired no more than five years
- Birth certificate from Ontario or other Canadian province or territory (issued under Vital Statistics Act)
- Canadian Certificate of Registration of birth abroad
- Certified Statement of live birth from Ontario, or other Canadian province or territory
- Certificate of Canadian Citizenship or Certificate of Naturalization (paper document or card, not commemorative issue)
- Certificate of Indian Status (paper or plastic card)
- Registered Indian Record (certified)
- Temporary Confirmation of Registration document
Permanent residency
- Valid Permanent Resident Card
- Confirmation of Permanent Residence (IMM 5292, 5688)
- Canadian Immigration Identification Card
- Record of Landing (IMM 1000)
Rebates Claimed After Registering
If you did not claim the exemption at the time of registration and paid all of the MLTT owing, an application for the rebate can be submitted directly to the City of Toronto along with a copy of the following documents:
Note: utility and property tax bills are not acceptable forms of proof of occupancy.
Submit documents by mail, fax or email:
City of Toronto
Revenue Services, MLTT
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7
Fax: 416-696-3635 (refer to Tips on Faxing)
Email: torontomltt@toronto.ca
The rebate application with all supporting documents must be received within 18 months after the date of which the conveyance or disposition occurred. A fee to process the refund will be applied.
For Agreement(s) of Purchase and Sale which were executed on or before December 31, 2007 and the closing date is on or after February 1, 2008, check for eligibility under the Grandfathering Exemption.
Grandfather Exemption
The Grandfathering Exemption is applicable if the Agreement of Purchase and Sale was executed:
- on or before December 31, 2007, and
- the closing date is on or after February 1, 2008
Effective March 1, 2015, the grandfathering exemption cannot be claimed electronically using Teraview statement 10011. The MLTT must be paid in full upon registration and an application for rebate can be submitted directly to the City of Toronto along with a copy of the following documents:
