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Property Transfer Tax Rates

There are a few factors that determine how much tax you are going to have to pay when it comes to your property transfer tax.

1.)    You pay 1% tax on any property up to and including $200,000.
2.)    You pay 2% tax on the remainder.

For example:

If you were to buy a property for $200,000, you would have to pay 1% on that property which would be a total of $2000.

If you were to buy a property for anything over $200,000 say $400,000 you would pay 1% on the first $200,000 ($2000) and 2% on the remaining $200,000 ($4000) for a total of $6000.

First Time Home Buyer (FTHB)

If you are a FTHB and buying a property you are exempt from the property transfer tax up to a certain price on a property.  Anything up to and including $425,000 you can purchase and not have to pay the property transfer tax.  Any price from $425,000 to $449,000 you are discounted to a certain degree and once you hit $450,000 you are paying full tax rates.  See chart below:

 

Purchase             Price Exemption Amount         Tax Amount Payable
$425,000.00                          $6,500.00                                     $0.00
$426,000.00                          $6,259.20                                      $260.80
$427,000.00                          $6,016.80                                      $523.20
$428,000.00                          $5,772.80                                      $787.20
$429,000.00                          $5,527.20                                      $1,052.80
$430,000.00                          $5,280.00                                     $1,320.00
$431,000.00                           $5,031.20                                      $1,588.80
$432,000.00                          $4,780.80                                     $1,859.20
$433,000.00                          $4,528.80                                     $2,131.20
$434,000.00                          $4,275.20                                     $2,404.80
$435,000.00                          $4,020.00                                    $2,680.00
$436,000.00                          $3,763.20                                     $2,956.80
$437,000.00                           $3,504.80                                     $3,235.20
$438,000.00                           $3,244.80                                    $3,515.20
$439,000.00                           $2,983.20                                    $3,796.80
$440,000.00                          $2,720.00                                     $4,080.00
$441,000.00                           $2,455.20                                     $4,364.80
$442,000.00                          $2,188.80                                     $4,651.20
$443,000.00                          $1,920.80                                     $4,939.20
$444,000.00                          $1,651.20                                      $5,228.80
$445,000.00                          $1,380.00                                     $5,520.00
$446,000.00                          $1,107.20                                      $5,812.80
$447,000.00                          $832.80                                        $6,107.20
$448,000.00                          $556.80                                        $6,403.20
$449,000.00                          $279.20                                         $6,700.80
$450,000.00                          $0.00                                             $7,000.00

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    $ CDN 0 to $ CDN 3,500,000

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