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:

  • Agreement of Purchase of Sale
  • Registered instrument
  • Statement of Adjustments
  • MLTT Affidavit

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 (see Tips on Faxing)
Email: torontomltt@toronto.ca

 

Prepayment of the MLTT and the administration fee should be submitted by certified cheque or bank draft, along with a copy of the following documents:

  • MLTT Affidavit
  • Conveyance to be registered (or document “in prep”)
  • Agreement of Purchase and Sale
  • Statement of Adjustments
  • All other relevant documentation

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.

Make cheque payable to “Treasurer, City of Toronto.”

Submit all documents by mail or in person:

City of Toronto
Revenue Services, MLTT
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7

For electronically and non-electronically registered conveyances:

  • MLTT Affidavit
  • A copy of the conveyance to be registered (or document “in prep”)
  • Evidence that the Ministry of Finance has endorsed documents that no Land Transfer Tax is payable
  • All other relevant documentation

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 (see 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 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 (see 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 certified cheque or bank draft payable to the “Treasurer, City of Toronto”, except when MLTT is being collected by Teranet.

Requests for Certification of Payment will only be accepted by mail or in person at:

City of Toronto
Revenue Services, MLTT
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7

MLTT Filing Requirements

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.