How do I apply for the refund of land transfer tax for first-time homebuyers?

Normally, upon registration, your lawyer will complete the appropriate tax statements in the electronic land registration system, and the refund will be deducted automatically from the land transfer tax that would otherwise be payable. If this did not occur, after registration you can apply for the refund by submitting an application to the ministry consisting of the following documentation: • completed Land Transfer Tax Refund Affidavit For First-time Purchasers; • copy of the registered conveyance; • evidence of the amount of tax paid on registration; • copy of the Agreement of Purchase and Sale (including all schedules and amendments); • copy of the Statement of Adjustments; and, • copy of the Tarion new home warranty certificate (if applicable). For further information, refer to Ontario Tax Bulletin LTT 1-2008 Land Transfer Tax Refunds For First-time Homebuyers.

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