Land Transfer Tax Act

Subsection 1(1)

Convey

Administrative Policy

LTT-3 "Transfers Involving Corporations"

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Value of the Consideration

Cases

OPTrust Amaranth 1 Inc. v. Ontario (Finance), 2016 ONSC 3648

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Toronto-Dominion Bank v. Minister of Revenue of Ontario, [1994] OJ No. 897

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 79

Re 472601 Ontario Ltd. and Minister of Revenue (1987), 59 OR (2d) 25 (HCJ)

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Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ)

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Words and Phrases
relating to arrangement

Administrative Policy

Bulletin LTT 1-2001 Guide to the Application of the Land Transfer Tax Act to Certain Transactions June 2001

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Subsection 1(6)

Administrative Policy

Bulletin LTT 6-2000 Leases and the Land Transfer Tax Act June 2000

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Subsection 1(8)

Cases

Omers Realty Corporation v. Ontario (Finance), 2012 ONCA 400

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Words and Phrases
Crown agency

Subsection 2(1)

Commentary

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Administrative Policy

MLTT Rates and Calculation

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Ontario Press Release dated 20 April 2017 “Making Housing More Affordable”

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Ontario Ministry of Finance “Non-Resident Speculation Tax” 20 April 2017

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Bulletin LTT 10-2000 "Transactions for Nominal Consideration" November 2000

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Dissolution of a Partnership

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A Guide for Real Estate Practitioners - Land Transfer Tax and the Registration of Conveyances of Land in Ontario July 2003

Forms

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Related Provisions

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Subsection 2(6)

Administrative Policy

Bulletin LTT 6-2000 "Leases and the Land Transfer Tax Act" June 2000

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Subsection 3(1)

Cases

Upper Valley Dodge Chrysler Ltd. v. Minister of Finance (2003), 67 OR (3d) 196 (Sup Ct J), aff'd (2005), 73 OR (3d) 146 (Sup Ct J Div Ct)

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Administrative Policy

Bulletin LTT 10-2000 Transactions for Nominal Consideration November 2000

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Forms

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Finance

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Clause 3(1)(f)

Clause 3(1)(g)

Clause 3(9)(b)

Administrative Policy

Bulletin LTT 3-2000 “Transfers Involving Corporations” April 2000

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Clause 3(9)(c)

Administrative Policy

Forms

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Clause 3(11)(a)

Cases

2143569 Ontario Inc. v. Minister of Revenue, 2014 ONSC 4628

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Subsection 3(12)

Subsection 3(15)

Cases

Dam Investments Inc. v. Ontario (Finance), 2007 ONCA 527

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Regulation 70/91 [s. 3 exemptions]

Administrative Policy

Ontario Ministry of Finance "Land Transfer Tax 'De Minimis' Partnership Exemption: Clarifying Amendments for Certain Dispositions" February 2016

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