Municipal Land Transfer Tax (MLTT) Resources for Lawyers

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:

• Municipal Land Transfer Rebate/Exemption Application
• Supplementary Information Form
• Registered conveyance (transfer/deed)
• Agreement of Purchase and Sale (including all schedules, amendments and assignments)
• Statement of Adjustments
• Proof of Canadian citizenship or permanent residency status in Canada
• Proof of occupancy for each first time home purchaser indicating the purchaser’s name and new address listed within 9 months of the date of registration, such as but not limited to:
  • telephone/cable bills
  • driver’s licence

  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 for Electronically and Non-Electronically Registered Conveyances

  Prepayment of the MLTT and the administration fee should be submitted by:

  • Electronic Funds Transfer (EFT)
    Contact torontomltt@toronto.ca to get instructions on how to submit MLTT payment by EFT.
  • Certified cheque, payable to “Treasurer, City of Toronto”
  • Bank draft, payable to “Treasurer, City of Toronto”

  Once payment is complete, send the supporting land registration transaction documents and payment information to the City through the mail. Documents include:

  • 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.

  Submit all documents by mail:

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

  Obtaining Verification that no MLTT is Payable

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

  Unregistered Dispositions of a Beneficial Interest in Land

  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:

  • Ministry of Finance – Return on the Acquisition of Beneficial Interest in Land
  • City of Toronto’s Return on the Acquisition of a Beneficial Interest in Land/Application and Undertaking for the Deferral of Municipal Land Transfer Tax
  • Agreement of Purchase and Sale
  • Statement of Adjustments

  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:

  • Municipal Land Transfer Rebate Exemption Application
  • Supplementary Information Form
  • City of Toronto – Return on the Acquisition of a Beneficial Interest in Land/Application and Undertaking for the Deferral of Municipal Land Transfer Tax
  • Agreement of Purchase and Sale (including all schedules, amendments and assignments)
  • Statement of Adjustments
  • Proof of Canadian citizenship or permanent residency status in Canada
  • Proof of occupancy for each first time home purchaser indicating the purchaser’s name and new address listed within 9 months of the date of registration, such as but not limited to:
    • telephone/cable bills
    • driver’s licence

    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

    Deferral of MLTT Resulting From an Unregistered Disposition Between Affiliated Corporations

    In order to apply for the deferral, you must submit:

    • City of Toronto’s Return on the Acquisition of a Beneficial Interest in Land/Application and Undertaking for the Deferral of Municipal Land Transfer Tax
    • Ministry of Finance – Return on the Acquisition of Beneficial Interest in Land
    • Copies of all documents submitted to the Ministry of Finance as part of the application

    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.

    Delivery of Payment and Documents

    MLTT is payable by:

    • Electronic Funds Transfer (EFT)
      Contact torontomltt@toronto.ca to get instructions on how to submit MLTT payment by EFT.
    • Certified cheque, payable to “Treasurer, City of Toronto”
    • Bank draft, payable to “Treasurer, City of Toronto”

    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

    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.