{
  "id": "v20-ca-stamp-duty",
  "version": "20.16.0",
  "name": "Property Transfer Tax Planner — Canada",
  "shortName": "Property Transfer Tax Planner",
  "description": "England and Northern Ireland SDLT, Scotland LBTT and Wales LTT use distinct researched schedules. Relief and surcharge eligibility must be checked first. Ireland uses researched residential, qualifying apartment-block, non-residential and bulk-acquisition schedules. Canada adds seven provincial references, Toronto municipal bands, 49 Nova Scotia municipalities and two named Quebec city schedules; other Quebec municipalities and unsupported transfers require a separately verified manual amount. CAD planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "stamp-duty",
    "ca",
    "tax-authority"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-ca-stamp-duty.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/ca/stamp-duty/",
    "definition": "/ca/stamp-duty/definition.json",
    "schema": "/ca/stamp-duty/schema.json",
    "llms": "/ca/stamp-duty/llms.txt",
    "legacyDefinition": "/ca/stamp-duty/definition.json"
  },
  "queryExample": "https://askcalculators.com/ca/stamp-duty/?price=300000&method=ca-residential&propertyNation=england&firstTimeBuyer=0&additionalProperty=0&nonResident=0&caTransferRegion=ON&caTransferDate=2026-09-25&caFairMarketValue=300000&caAssessedValue=300000&caStatedConsideration=300000&caQcMunicipality=montreal&caNsMunicipality=halifax&caEligibleShare=100&caSurchargeApplies=0&caForeignShare=0&verifiedTax=0&surcharge=0&relief=0&rulesConfirmed=0",
  "queryParameters": {
    "price": {
      "label": "Property consideration",
      "type": "money",
      "required": true,
      "default": 300000
    },
    "method": {
      "label": "Schedule or verified manual amount",
      "type": "select",
      "required": true,
      "default": "ca-residential"
    },
    "propertyNation": {
      "label": "UK property nation",
      "type": "select",
      "required": true,
      "default": "england"
    },
    "firstTimeBuyer": {
      "label": "All first-time buyer relief conditions independently verified",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "additionalProperty": {
      "label": "Higher/additional-property charge applies after checking ownership and replacement rules",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "nonResident": {
      "label": "England/NI non-resident surcharge applies under the SDLT test",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "caTransferRegion": {
      "label": "Canadian property location",
      "type": "select",
      "required": true,
      "default": "ON"
    },
    "caTransferDate": {
      "label": "2026 schedule date",
      "type": "select",
      "required": true,
      "default": "2026-09-25"
    },
    "caFairMarketValue": {
      "label": "Canada: independently established fair market value",
      "type": "money",
      "required": true,
      "default": 300000
    },
    "caAssessedValue": {
      "label": "Canada: assessed value before comparative factor",
      "type": "money",
      "required": true,
      "default": 300000
    },
    "caStatedConsideration": {
      "label": "Quebec: consideration in the deed",
      "type": "money",
      "required": true,
      "default": 300000
    },
    "caQcMunicipality": {
      "label": "Quebec municipality (Quebec only)",
      "type": "select",
      "required": true,
      "default": "montreal"
    },
    "caNsMunicipality": {
      "label": "Nova Scotia municipality (NS only)",
      "type": "select",
      "required": true,
      "default": "halifax"
    },
    "caEligibleShare": {
      "label": "Qualifying first-time-buyer ownership share, %",
      "type": "percent",
      "required": true,
      "default": 100
    },
    "caSurchargeApplies": {
      "label": "Canada: relevant nonresident/foreign surcharge and area eligibility confirmed",
      "type": "checkbox",
      "required": false,
      "default": false
    },
    "caForeignShare": {
      "label": "Confirmed liable nonresident/foreign share, %",
      "type": "percent",
      "required": true,
      "default": 0
    },
    "verifiedTax": {
      "label": "Manual: transfer tax from the applicable authority",
      "type": "money",
      "required": true,
      "default": 0
    },
    "surcharge": {
      "label": "Manual: verified additional percentage-point surcharge",
      "type": "percent",
      "required": true,
      "default": 0
    },
    "relief": {
      "label": "Manual: independently verified relief amount",
      "type": "money",
      "required": true,
      "default": 0
    },
    "rulesConfirmed": {
      "label": "Current ordinary individual-purchase rules verified; no company, mixed-use, lease-rent, linked or transitional case",
      "type": "checkbox",
      "required": false,
      "default": false
    }
  },
  "inputs": [
    {
      "id": "price",
      "label": "Property consideration",
      "type": "money",
      "defaultValue": 300000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "method",
      "label": "Schedule or verified manual amount",
      "type": "select",
      "required": true,
      "defaultValue": "ca-residential",
      "options": [
        {
          "value": "manual",
          "label": "Verified transfer-tax amount"
        },
        {
          "value": "ca-residential",
          "label": "Canada: dated ordinary residential transfer"
        },
        {
          "value": "uk-residential",
          "label": "UK ordinary residential purchase"
        },
        {
          "value": "ie-residential",
          "label": "Ireland: ordinary residential consideration"
        },
        {
          "value": "ie-apartment-block",
          "label": "Ireland: qualifying 3+ apartments in one block"
        },
        {
          "value": "ie-non-residential",
          "label": "Ireland: non-residential consideration"
        },
        {
          "value": "ie-bulk-residential",
          "label": "Ireland: qualifying bulk residential acquisition"
        }
      ]
    },
    {
      "id": "propertyNation",
      "label": "UK property nation",
      "type": "select",
      "required": true,
      "defaultValue": "england",
      "options": [
        {
          "value": "england",
          "label": "England"
        },
        {
          "value": "northern-ireland",
          "label": "Northern Ireland"
        },
        {
          "value": "scotland",
          "label": "Scotland"
        },
        {
          "value": "wales",
          "label": "Wales"
        }
      ]
    },
    {
      "id": "firstTimeBuyer",
      "label": "All first-time buyer relief conditions independently verified",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "additionalProperty",
      "label": "Higher/additional-property charge applies after checking ownership and replacement rules",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "nonResident",
      "label": "England/NI non-resident surcharge applies under the SDLT test",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "caTransferRegion",
      "label": "Canadian property location",
      "type": "select",
      "required": true,
      "defaultValue": "ON",
      "options": [
        {
          "value": "ON",
          "label": "Ontario"
        },
        {
          "value": "Toronto",
          "label": "Toronto municipal component (add Ontario)"
        },
        {
          "value": "BC",
          "label": "British Columbia"
        },
        {
          "value": "MB",
          "label": "Manitoba"
        },
        {
          "value": "NB",
          "label": "New Brunswick"
        },
        {
          "value": "QC",
          "label": "Québec"
        },
        {
          "value": "NS",
          "label": "Nova Scotia"
        },
        {
          "value": "PE",
          "label": "Prince Edward Island"
        }
      ]
    },
    {
      "id": "caTransferDate",
      "label": "2026 schedule date",
      "type": "select",
      "required": true,
      "defaultValue": "2026-09-25",
      "options": [
        {
          "value": "2026-01-01",
          "label": "January 1, 2026"
        },
        {
          "value": "2026-04-01",
          "label": "April 1, 2026"
        },
        {
          "value": "2026-09-25",
          "label": "September 25, 2026"
        }
      ]
    },
    {
      "id": "caFairMarketValue",
      "label": "Canada: independently established fair market value",
      "type": "money",
      "defaultValue": 300000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "caAssessedValue",
      "label": "Canada: assessed value before comparative factor",
      "type": "money",
      "defaultValue": 300000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "caStatedConsideration",
      "label": "Quebec: consideration in the deed",
      "type": "money",
      "defaultValue": 300000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "caQcMunicipality",
      "label": "Quebec municipality (Quebec only)",
      "type": "select",
      "required": true,
      "defaultValue": "montreal",
      "options": [
        {
          "value": "montreal",
          "label": "Montréal"
        },
        {
          "value": "quebec-city",
          "label": "Québec City"
        }
      ]
    },
    {
      "id": "caNsMunicipality",
      "label": "Nova Scotia municipality (NS only)",
      "type": "select",
      "required": true,
      "defaultValue": "halifax",
      "options": [
        {
          "value": "annapolis-county",
          "label": "Annapolis county"
        },
        {
          "value": "annapolis-royal",
          "label": "Annapolis Royal"
        },
        {
          "value": "middleton",
          "label": "Middleton"
        },
        {
          "value": "antigonish-county",
          "label": "Antigonish county"
        },
        {
          "value": "antigonish-town",
          "label": "Antigonish town"
        },
        {
          "value": "cape-breton",
          "label": "Cape Breton Regional Municipality"
        },
        {
          "value": "colchester",
          "label": "Colchester"
        },
        {
          "value": "stewiacke",
          "label": "Stewiacke"
        },
        {
          "value": "truro",
          "label": "Truro"
        },
        {
          "value": "cumberland",
          "label": "Cumberland county"
        },
        {
          "value": "amherst",
          "label": "Amherst"
        },
        {
          "value": "oxford",
          "label": "Oxford"
        },
        {
          "value": "clare",
          "label": "Clare district"
        },
        {
          "value": "digby-district",
          "label": "Digby district"
        },
        {
          "value": "digby-town",
          "label": "Digby town"
        },
        {
          "value": "guysborough",
          "label": "Guysborough district"
        },
        {
          "value": "st-marys",
          "label": "St. Mary's district"
        },
        {
          "value": "mulgrave",
          "label": "Mulgrave"
        },
        {
          "value": "halifax",
          "label": "Halifax Regional Municipality"
        },
        {
          "value": "east-hants",
          "label": "East Hants district"
        },
        {
          "value": "west-hants",
          "label": "West Hants Regional Municipality"
        },
        {
          "value": "inverness",
          "label": "Inverness county"
        },
        {
          "value": "port-hawkesbury",
          "label": "Port Hawkesbury"
        },
        {
          "value": "kings",
          "label": "Kings county"
        },
        {
          "value": "berwick",
          "label": "Berwick"
        },
        {
          "value": "kentville",
          "label": "Kentville"
        },
        {
          "value": "wolfville",
          "label": "Wolfville"
        },
        {
          "value": "chester",
          "label": "Chester district"
        },
        {
          "value": "lunenburg-district",
          "label": "Lunenburg district"
        },
        {
          "value": "bridgewater",
          "label": "Bridgewater"
        },
        {
          "value": "lunenburg-town",
          "label": "Lunenburg town"
        },
        {
          "value": "mahone-bay",
          "label": "Mahone Bay"
        },
        {
          "value": "pictou-county",
          "label": "Pictou county"
        },
        {
          "value": "new-glasgow",
          "label": "New Glasgow"
        },
        {
          "value": "pictou-town",
          "label": "Pictou town"
        },
        {
          "value": "stellarton",
          "label": "Stellarton"
        },
        {
          "value": "trenton",
          "label": "Trenton"
        },
        {
          "value": "westville",
          "label": "Westville"
        },
        {
          "value": "queens",
          "label": "Region of Queens Municipality"
        },
        {
          "value": "richmond",
          "label": "Richmond county"
        },
        {
          "value": "barrington",
          "label": "Barrington district"
        },
        {
          "value": "shelburne-district",
          "label": "Shelburne district"
        },
        {
          "value": "clarks-harbour",
          "label": "Clark's Harbour"
        },
        {
          "value": "lockeport",
          "label": "Lockeport"
        },
        {
          "value": "shelburne-town",
          "label": "Shelburne town"
        },
        {
          "value": "victoria",
          "label": "Victoria county"
        },
        {
          "value": "argyle",
          "label": "Argyle district"
        },
        {
          "value": "yarmouth-district",
          "label": "Yarmouth district"
        },
        {
          "value": "yarmouth-town",
          "label": "Yarmouth town"
        }
      ]
    },
    {
      "id": "caEligibleShare",
      "label": "Qualifying first-time-buyer ownership share, %",
      "type": "percent",
      "defaultValue": 100,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "caSurchargeApplies",
      "label": "Canada: relevant nonresident/foreign surcharge and area eligibility confirmed",
      "type": "checkbox",
      "defaultValue": false
    },
    {
      "id": "caForeignShare",
      "label": "Confirmed liable nonresident/foreign share, %",
      "type": "percent",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "verifiedTax",
      "label": "Manual: transfer tax from the applicable authority",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "surcharge",
      "label": "Manual: verified additional percentage-point surcharge",
      "type": "percent",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "relief",
      "label": "Manual: independently verified relief amount",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "rulesConfirmed",
      "label": "Current ordinary individual-purchase rules verified; no company, mixed-use, lease-rent, linked or transitional case",
      "type": "checkbox",
      "defaultValue": false
    }
  ],
  "outputs": [
    {
      "id": "baseTax",
      "label": "Standard or relief-adjusted base tax",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "transferRelief",
      "label": "Conditional transfer-duty relief (Canada only)",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "refundableCredit",
      "label": "Later refundable Quebec income-tax credit (not deducted from duty)",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "tax",
      "label": "Modeled total transfer tax",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "CAD"
    },
    {
      "id": "cashRequired",
      "label": "Price plus modeled transfer tax",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    }
  ],
  "formula": {
    "expression": "Apply the selected nation’s marginal bands; apply eligible first-time buyer bands, then its additional-property/non-resident rule. Manual mode uses entered tax + price × surcharge − relief.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "metric",
        "price": 300000,
        "method": "ca-residential",
        "propertyNation": "england",
        "firstTimeBuyer": false,
        "additionalProperty": false,
        "nonResident": false,
        "caTransferRegion": "ON",
        "caTransferDate": "2026-09-25",
        "caFairMarketValue": 300000,
        "caAssessedValue": 300000,
        "caStatedConsideration": 300000,
        "caQcMunicipality": "montreal",
        "caNsMunicipality": "halifax",
        "caEligibleShare": 100,
        "caSurchargeApplies": false,
        "caForeignShare": 0,
        "verifiedTax": 0,
        "surcharge": 0,
        "relief": 0,
        "rulesConfirmed": false
      }
    }
  ],
  "sources": [
    {
      "label": "CA income authority",
      "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html"
    },
    {
      "label": "Primary tax/municipal authority 1",
      "url": "https://www.ontario.ca/document/land-transfer-tax/calculating-land-transfer-tax"
    },
    {
      "label": "Primary tax/municipal authority 2",
      "url": "https://www.ontario.ca/document/land-transfer-tax/land-transfer-tax-refunds-first-time-homebuyers"
    },
    {
      "label": "Primary tax/municipal authority 3",
      "url": "https://www.toronto.ca/services-payments/property-taxes-utilities/municipal-land-transfer-tax-mltt/municipal-land-transfer-tax-mltt-rates-and-fees/"
    },
    {
      "label": "Primary tax/municipal authority 4",
      "url": "https://www.toronto.ca/services-payments/property-taxes-utilities/municipal-land-transfer-tax-mltt/municipal-land-transfer-tax-mltt-rebate-opportunities/"
    },
    {
      "label": "Primary tax/municipal authority 5",
      "url": "https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax"
    },
    {
      "label": "Primary tax/municipal authority 6",
      "url": "https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/exemptions/first-time-home-buyers/current-amount"
    },
    {
      "label": "Primary tax/municipal authority 7",
      "url": "https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/additional-property-transfer-tax"
    },
    {
      "label": "Primary tax/municipal authority 8",
      "url": "https://www.gov.mb.ca/finance/other/landtransfertax.html"
    },
    {
      "label": "Primary tax/municipal authority 9",
      "url": "https://laws.gnb.ca/en/document/cs/R-2.1"
    },
    {
      "label": "Primary tax/municipal authority 10",
      "url": "https://www.quebec.ca/gouvernement/gestion-municipale/finances-fiscalite-municipales/fiscalite/droits-mutations-immobilieres"
    },
    {
      "label": "Primary tax/municipal authority 11",
      "url": "https://www.revenuquebec.ca/en/press-room/tax-news/details/2026-04-21/introduction-of-a-refundable-tax-credit-for-access-to-homeownership/"
    },
    {
      "label": "Primary tax/municipal authority 12",
      "url": "https://montreal.ca/en/articles/how-property-transfer-duties-are-calculated-9279"
    },
    {
      "label": "Primary tax/municipal authority 13",
      "url": "https://www.ville.quebec.qc.ca/citoyens/taxes_evaluation/droits_mutation_immobiliere.aspx"
    },
    {
      "label": "Primary tax/municipal authority 14",
      "url": "https://www.novascotia.ca/municipal-deed-transfer-and-property-tax"
    },
    {
      "label": "Primary tax/municipal authority 15",
      "url": "https://novascotia.ca/sns/pdf/ans-property-dtt-rates.pdf"
    },
    {
      "label": "Primary tax/municipal authority 16",
      "url": "https://www.novascotia.ca/non-resident-provincial-deed-transfer-tax"
    },
    {
      "label": "Primary tax/municipal authority 17",
      "url": "https://news.novascotia.ca/en/2026/08/07/changes-non-resident-deed-transfer-tax"
    },
    {
      "label": "Primary tax/municipal authority 18",
      "url": "https://www.princeedwardisland.ca/en/information/finance-and-affordability/real-property-transfer-tax-introduction"
    },
    {
      "label": "Primary tax/municipal authority 19",
      "url": "https://www.princeedwardisland.ca/en/information/finance/real-property-transfer-tax-first-time-home-buyers-exemption"
    }
  ],
  "publicSlug": "stamp-duty",
  "namespace": "ca",
  "countries": [
    "us",
    "ca",
    "uk",
    "ie"
  ]
}