• A short legal description of the property you’re purchasing

• Full names of all sellers (transferors)

• Full names of all buyers (transferees)

• Full names of all first-time homebuyers, if different from the transferees

2. First-Time Homebuyer Declarations

You must declare that:

• You’re a first-time home purchaser as defined under the Land Transfer Tax Act.

• You’re acquiring a qualifying home.

• 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 Refund Calculation

In this section, include:

• The total amount of Land Transfer Tax you paid at closing

• The refund amount you’re applying for

• 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 delay.

4. Direct Deposit Information

If you’d like your refund deposited into your bank account, provide:

• The account holder name(s)

• The type of account (chequing or savings)

• The branch number (5 digits), institution number (3 digits), and account number (up to 12 digits)

• Your signature to authorize the deposit

5. Commissioning the Affidavit

Your Affidavit must be commissioned, which you can do by meeting with a notary public online. Here is what you need to include for the commissioning:

• The city or town where the Affidavit is to be signed

• The date of signing

• Your signature (and your first-time co-buyer’s signature, if applicable)

• Your notary’s signature and official seal

6. Spousal Declaration (If Applicable)

If you have a spouse, you may also need to provide a Spousal Declaration as part of your Affidavit. This confirms your spouse’s eligibility and relationship to you at the time of the home purchase.

Under Ontario law, a “spouse” is defined by Section 29 of the Family Law Act as either of the following:

• Two people who are legally married, or

• Two people who have entered into a marriage (even if void or voidable) in good faith,

• Or two people who have cohabited continuously for at least three years. It can also include couples in a relationship of some permanence who share a biological or adopted child.

To confirm eligibility, your spouse must meet these conditions:

• Has never owned a qualifying home anywhere in the world,

• Is a Canadian citizen or permanent resident,

• Was not your legal spouse at the time they owned a home (if applicable).

You’ll also need to include the following details in the Spousal Declaration:

• Your spouse’s full name

• Signatures from you and your spouse

• Your lawyer’s name and office address

7. Additional Contact Information

Here, ensure that you include:

• The address of the home you purchased

• Your phone number (reachable during business hours)

Note: Telling the truth is important, as false declarations can result in penalties, audits, or a denied refund.

Commissioning Your Ontario Land Transfer Tax Refund Affidavit

Once you complete your Affidavit, you must have it commissioned to make it legally valid. This process requires you to swear or affirm the contents of your Affidavit before an authorized individual, like a notary public.

Commissioning confirms that the information you’ve provided is true and accurate to the best of your knowledge. Making a false statement is considered perjury under the Criminal Code of Canada, so telling the truth is essential.

In Ontario, you can legally commission your Affidavit either in person or through a secure video appointment.

What Happens During an Online Notary Appointment?

To meet with a notary online, simply follow the steps below:

• Present valid government-issued ID to verify your identity.

• Swear or affirm that the Affidavit is truthful.

• Confirm that you understand the Affidavit and are signing it voluntarily.

• Sign the Affidavit on video while the notary watches.

• Have the notary complete and sign their section with their official seal.

Once commissioned, your Affidavit has the same legal effect as one signed in person.

Need to commission your Ontario Land Transfer Tax Refund Affidavit now? Book an online notary appointment and complete the process online in just minutes, from anywhere in Ontario.

Submitting Your Ontario Land Transfer Tax Refund Affidavit

Once you’ve completed your Affidavit, you must send it, along with supporting documentation, to the Ministry of Finance. Alternatively, you can also file it in person at a Land Registry Office.

Supporting documents typically include:

• A copy of the registered deed

• A full copy of the Agreement of Purchase and Sale

• Proof of Canadian citizenship or permanent residency

• Documents confirming occupancy, such as a credit card statement or driver’s licence

You only need to submit this Affidavit if you’re claiming the refund after your property was registered or registering it in person. In most electronic registrations, the required declarations are completed online, and a paper Affidavit isn’t required.

Draft Your Ontario Land Transfer Tax Refund Affidavit Today

The Ontario Land Transfer Tax Refund Affidavit confirms you qualify for the provincial refund as a first-time homebuyer. You’ll need to provide key details, like purchase information, personal declarations, and proof of eligibility. 

Once you’ve completed your affidavit, you can meet with a notary public online to have it commissioned in minutes. Attend your notary appointment from anywhere with Wi-Fi, from any device with a camera—including your smartphone. Book a future appointment or enjoy instant service today!