Users of Teraview should refer to the MLTT Electronic Registration Statement User’s Guide for assistance in completing their MLTT statements.
Payment of MLTT and the administration fee for non-electronic conveyances should be submitted to the City of Toronto within 10 business days from the date of registration, along with a copy of the following documents:
Make cheque payable to “Treasurer, City of Toronto.”
If the first-time home buyer exemption is being claimed, please submit 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
Prepayment of the MLTT and the administration fee should be submitted by:
Once payment is complete, send the supporting land registration transaction documents and payment information to the City through the mail. Documents include:
Payment and supporting documents must be submitted to the City of Toronto to obtain certification that the MLTT payable amount was paid prior to registration.
Submit all documents by mail:
City of Toronto
Revenue Services, MLTT
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7
For electronically and non-electronically registered conveyances:
All required documents must be submitted to the City of Toronto in order to obtain verification that no MLTT is payable on registration.
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
Where there has been an unregistered disposition of a beneficial interest in land, such as the purchase of shares in a co-op unit, payment and the administration fee should be submitted to the City of Toronto with 30 days from the date of disposition, along with a copy of the following documents:
Make cheque payable to “Treasurer, City of Toronto”.
First-time purchaser rebate provisions also apply to unregistered dispositions of a beneficial interest in land. To claim the rebate, please submit 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
In order to apply for the deferral, you must submit:
As security for the deferred tax, the City of Toronto requires a Letter of Credit equal to the tax and three (3) years of interest, based on the MLTT interest rate set out in the bylaw
The City of Toronto will grant the deferral once evidence has been submitted that the Ministry of Finance has granted the deferral for the same transaction.
Submit all documents by mail:
City of Toronto
Revenue Services, MLTT
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7
To learn more, visit Ontario Ministry of Finance and view information on the Province’s Land Transfer Tax.
MLTT is payable by:
Except when MLTT is being collected by Teranet.
Requests for Certification of Payment will only be accepted by mail at:
City of Toronto
Revenue Services, MLTT
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7
Provisions of the by-law will apply should there be a discrepancy in the information above or on the forms. Instructions and forms are subject to change.