Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes

Key Takeaways

• First-time homebuyers in Ontario may be eligible for a Land Transfer Tax refund of up to $4,000 by completing a sworn Affidavit.

• The Ontario Land Transfer Tax Refund Affidavit confirms eligibility based on criteria such as age, citizenship, property use, and ownership history.

• Supporting documents like proof of citizenship, occupancy, and the purchase agreement must be included with the submission.

• Electronic registrations don’t require the paper Affidavit, as declarations are made directly online.

• Book a secure online notary appointment with NotaryPro to commission your Affidavit quickly and conveniently from anywhere.

Buying your first home in Ontario is exciting, but the closing costs can feel overwhelming. Among those costs is the Land Transfer Tax. Fortunately, if you’re a first-time home buyer in Ontario, you may be eligible for a tax refund. To receive it, you must complete a document called the Ontario Land Transfer Tax Refund Affidavit and have it commissioned. 

This sworn legal document confirms your eligibility for the tax refund and helps you claim up to $4,000 back. In this article, you’ll learn how to correctly complete and commission this Affidavit, so you can get your tax refund seamlessly.

What Is an Ontario Land Transfer Tax Refund Affidavit?

When you buy a home in Ontario, you are required to pay Land Transfer Tax (LTT) at the time of closing.  In 2025, this tax is calculated using a tiered system:

• 0.5% on the first $55,000
  
• 1.0% on the portion between $55,000 and $250,000
  
• 1.5% on the portion between $250,000 and $400,000
  
• 2.0% on the portion between $400,000 and $2 million
  
• 2.5% on any amount above $2 million

Because this tax can be a significant cost for new homeowners, Ontario offers a refund to help first-time homebuyers manage the expense.

The Ontario Land Transfer Tax Refund Affidavit is a sworn statement that confirms you meet the eligibility criteria for the refund. It includes important details about your identity, ownership history, and your intention to use the property as your primary residence. 

You’ll only need this Affidavit if you’re registering for a property transfer on paper or applying for a refund after closing. You must then file your completed Affidavit at a Land Registry Office or submit it to the Ministry of Finance. 

On the other hand, if your property transfer is registered electronically, you won’t need this Affidavit. Instead, you’ll complete the required first-time buyer statements under the “Explanation” tab of the Land Transfer Tax section.

Also, refund eligibility depends on when your Agreement of Purchase and Sale was signed. If the agreement was signed before December 14, 2007, the refund applies only to newly built homes. If it was signed on or after December 14, 2007, the refund applies to all homes, including resale properties.

What Is the Purpose of an Ontario Land Transfer Tax Refund Affidavit?

The Ontario Land Transfer Tax Refund Affidavit’s primary purpose is to officially confirm that you qualify for the first-time homebuyer refund. By completing this legal document, you swear that you meet the specific criteria set by the province.

This Affidavit ensures that the refund is distributed only to those who are entitled to it. Submitting a completed and notarized Affidavit allows the Ministry of Finance to process your refund without delay. Without this sworn statement, your claim cannot be approved. In essence, the Affidavit serves as your formal promise of eligibility.

When Do You Need This Affidavit?

You must complete and submit an Ontario Land Transfer Tax Refund Affidavit in the following situations:

1. First-Time Home Buyer Refund

If you’re a first-time homebuyer applying for the provincial LTT refund (up to $4,000), you’ll need the Affidavit to:

• Declare that you’ve never owned a home anywhere in the world.
• Confirm that the property will be your principal residence within nine months.
• Affirm that you meet all other eligibility requirements under the program.

2. Exempt Transfers

You may also need the Affidavit when no tax is payable due to an exemption under the Land Transfer Tax Act. These include:

• Transfers between spouses
• Transfers to a family business corporation
• Certain survivorship transfers, such as property inherited from a deceased spouse

The Affidavit supports your exemption claim by verifying your eligibility.

3. Rebates Filed After Registration

If you paid Land Transfer Tax at closing and later apply for a refund, you must include the Affidavit with your request.

Who Qualifies for the Land Transfer Tax Refund?

To qualify for the Ontario Land Transfer Tax refund as a first-time homebuyer, you must meet the eligibility requirements outlined below:

• Be at least 18 years old at the time of purchase.
• Neither you nor your spouse has ever owned a home or an interest in a home anywhere in the world. This includes homes acquired by purchase, gift, or inheritance.
• If your spouse owned a home before your marriage, but not while you’re married, you may still qualify.
• You’re using the property as your principal residence within nine months of the transfer date. 
• You are a Canadian citizen or a permanent resident.
• However, if you’re not a citizen or permanent resident at closing, you have 18 months to obtain status and claim the refund.

Remember, you cannot re-qualify as a first-time homebuyer once you have claimed the refund.

How Much Can You Receive Through the Ontario LTT Refund?

If you qualify as a first-time homebuyer, you may receive up to $4,000 through Ontario’s Land Transfer Tax refund. 

For homes purchased on or after January 1, 2017, the first $368,000 of the home’s value is exempt from LTT. If your home costs more than that, you’ll still get the maximum refund of $4,000. If your home was transferred before January 1, 2017, the most you can receive is $2,000.

Note that the refund amount depends on the date a property was transferred, not the date of the purchase agreement.

Partial Refunds in Shared Ownership

You may still qualify for a partial refund even if someone you’re buying the home with doesn’t meet the eligibility rules. Your refund is reduced based on how much of the property you own as a qualifying first-time buyer.

For example, if you and a parent each own 50% of the home, and only you qualify, you’ll get 50% of the refund. In this case, your maximum refund would be $2,000; that’s 50% of the $4,000 maximum refund for eligible buyers.

In-Trust Ownership and Special Cases

Some buyers include a parent on a home’s title to meet mortgage requirements, even if the parent isn’t actually buying that home.

If the parent has no beneficial interest in a property, you may still qualify for the full LTT refund. A beneficial interest means a parent actually owns or benefits from a home, beyond just being listed on paper.

To support your claim, you must prove that your parent was added for mortgage purposes only. You can submit documents such as:

• A trust agreement confirming that a home is legally yours, not your parent’s
• A letter from a mortgage lender explaining that a parent was added to help with financing

These documents help the Ministry confirm that the LTT refund should go to you, not the parent.

Details to Include in Your Ontario Land Transfer Tax Refund Affidavit

To complete the Ontario Land Transfer Tax Refund Affidavit, you must provide detailed information that confirms you qualify for the refund. Based on the official Affidavit form issued by the Ministry of Finance, here are the details you must include:

1. Property and Transaction Details

• Brief legal description of the land you’re purchasing
• Full names of all transferors (sellers)
• Full names of all transferees (buyers)
• Full names of all first-time home purchasers, if different from transferees

2. Declarations by First-Time Home Purchasers

You must declare and confirm that:

• You’re a first-time home purchaser as defined under the Land Transfer Tax Act.
• You’re acquiring a qualifying home (definition provided on the form’s reverse).
• You will occupy a home as your principal residence within 9 months of the date of conveyance or disposition.
• The date of conveyance or disposition.
• The date the Agreement of Purchase and Sale was entered into.
• The total purchase price of your home, excluding HST/GST

3. Ontario’s Land Transfer Tax Calculation

In this section, you’ll enter:

• The amount of Land Transfer Tax paid on closing
• The amount of the refund you’re claiming
• The net Land Transfer Tax paid (the difference after subtracting your refund from the total tax paid)

Tip: Double-check these figures to ensure your refund is processed without delays.

4. Direct Deposit Information

If you want your refund deposited directly into your bank account, you’ll need to provide:

• The name(s) of the account holder(s).
• The account type (Chequing or Savings).
• The branch number (5 digits), institution number (3 digits), and account number (up to 12 digits).
• Your signature authorizing the direct deposit.

5. Sworn Affidavit Details

You must swear the Affidavit before a notary public or a Commissioner for taking affidavits. You’ll include:

• The location (city/town) where you’re swearing it
• The date
• Your signature (and the signatures of any other first-time home purchasers)
• The signature of a notary public or Commissioner.

6. Spousal Declaration (If Applicable)

If you have a spouse, you may need to complete the spousal declaration confirming:

• Your spouse has never owned a qualifying home anywhere in the world.
• Your spouse is a Canadian citizen or permanent resident.
• Your spouse wasn’t your spouse at the time they owned a qualifying home (if applicable).

In this section, you’ll need to include:

• The name of your spouse
• Signatures of both you and your spouse
• The name and address of your solicitor

7. Additional Information

Finally, make sure you also include:

• The address of the home you purchased.
• Your telephone number (where you can be reached during working hours).
• Your solicitor’s telephone number.

Important Reminders

• You must apply for the LTT refund within 18 months of your closing date.
• Making a false declaration is a serious offence, and it can lead to audits, penalties, or the denial of your refund.
• If your spouse owned a home before becoming your spouse, completing the Spousal Declaration is required to assess your eligibility.

Commissioning an Ontario Land Transfer Tax Refund Affidavit

Once you’ve completed your Affidavit, the next step is to have it commissioned. This means signing the document in front of a notary public or commissioner of oaths. Commissioning gives the Affidavit legal weight and confirms that your statements are sworn to be true.

When you commission the Affidavit, you are swearing or affirming that the information you’ve provided is accurate to the best of your knowledge. Making a false statement may be considered perjury under the Criminal Code of Canada.

You can choose to meet with a notary in person or online. Remote commissioning is permitted in Ontario, and the appointment is held over a secure, two-way video. 

During an online commissioning appointment with a notary, the following will take place:

• You will present valid government-issued identification for verification
• A notary will administer an oath or affirmation confirming the truthfulness of your statements
• You will confirm that you understand the contents of your Affidavit and are signing it voluntarily
• You will sign and date the Affidavit virtually, while a notary watches you sign
• A notary will complete their section by signing and applying their official seal

Commissioning can be done quickly and securely over a video appointment; your Affidavit will carry the same legal effect as one signed in person.

Book a virtual appointment with one of our notaries and have your Affidavit commissioned in 7 minutes! Our appointments are available mornings, afternoons, evenings, and weekends. This means you can choose a time that works for you, or connect instantly when you’re ready.

Submitting Your Ontario Land Transfer Tax Refund Affidavit

You can claim the Ontario Land Transfer Tax refund either during registration or afterwards, by submitting a paper Affidavit. The process you follow determines whether the Affidavit is required.

Claiming Your Refund During Online Registration

If you are registering the transaction electronically, you can claim the refund during registration. In the electronic land registration system, you’ll complete the required statements under the Explanation tab of the Land Transfer Tax section. For guidance on claiming your LTT refund at the time of registration, you may refer to this guide.

Once those statements are submitted, the system will apply the refund amount and reduce the land transfer tax payable. Again, you do not need to submit a paper Affidavit if you complete the required electronic declarations at registration.

Submitting a Paper Affidavit After Registration to Claim Your Refund

You must complete and submit the Ontario Land Transfer Tax Refund Affidavit if:

• You are registering a property in person at a Land Registry Office, or
• You are claiming the refund after a property has been registered.

Submit the Affidavit together with your registration documents to a Land Registry Office. If you have already paid the full land transfer tax, you can still apply for a refund. You’ll just need to send the completed Affidavit to the Ministry of Finance.

You can submit the completed Affidavit and required documents by email, fax, or mail. Importantly, ensure each qualifying purchaser completes their own Affidavit. 

Required Supporting Documents for the Ontario Land Transfer Tax Refund Affidavit

When submitting your Ontario Land Transfer Tax Refund Affidavit, you must include documents that confirm your eligibility and support your refund claim.

You’ll need to provide:

• A copy of the registered conveyance (Transfer/Deed). If the property was not registered electronically, submit a photocopy from a Land Registry Office showing the taxes paid.
• A copy of the Agreement of Purchase and Sale, including all schedules, amendments, and any assignments.
• A copy of the Statement of Adjustments, if applicable.
• Proof of Canadian citizenship or permanent residence in Canada, such as:
  • A Canadian birth certificate;
  • Citizenship certificate; or
  • Permanent resident card (front and back).
• Proof of occupancy showing your name and the new property address. Acceptable documents include:
  • Telephone, internet, or cable bills
  • Credit card statements or bank statements
  • Driver’s licences or car insurance documents
  • Moving bills or purchase receipts

The Ministry of Finance may request additional documentation to complete your application.. Utility bills and home insurance are not accepted as valid proof of occupancy.

Complete Your Ontario Land Transfer Tax Refund Affidavit Today

The Ontario Land Transfer Tax Refund Affidavit confirms your eligibility for the provincial refund as a first-time homebuyer. This sworn document is required if you aren’t claiming your refund during electronic registration.

You must provide key personal information, ownership declarations, and proof that you plan to live in the home. Supporting documents must also be included, such as the agreement of purchase and sale and proof of Canadian status.

Once completed, the Affidavit must be commissioned by a notary public or commissioner of oaths. You can meet with a notary online and have your Affidavit commissioned quickly through a secure video appointment.

Ready to claim your Land Transfer Tax refund? Book an online notary appointment with us today and have your Affidavit commissioned from anywhere, anytime!