{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://askcalculators.com/ca/stamp-duty/schema.json",
  "title": "Property Transfer Tax Planner — Canada inputs",
  "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.",
  "type": "object",
  "properties": {
    "price": {
      "title": "Property consideration",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 300000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "CAD",
      "x-unit": "currency"
    },
    "method": {
      "title": "Schedule or verified manual amount",
      "type": "string",
      "default": "ca-residential",
      "enum": [
        "manual",
        "ca-residential",
        "uk-residential",
        "ie-residential",
        "ie-apartment-block",
        "ie-non-residential",
        "ie-bulk-residential"
      ],
      "x-optionLabels": {
        "manual": "Verified transfer-tax amount",
        "ca-residential": "Canada: dated ordinary residential transfer",
        "uk-residential": "UK ordinary residential purchase",
        "ie-residential": "Ireland: ordinary residential consideration",
        "ie-apartment-block": "Ireland: qualifying 3+ apartments in one block",
        "ie-non-residential": "Ireland: non-residential consideration",
        "ie-bulk-residential": "Ireland: qualifying bulk residential acquisition"
      }
    },
    "propertyNation": {
      "title": "UK property nation",
      "type": "string",
      "default": "england",
      "enum": [
        "england",
        "northern-ireland",
        "scotland",
        "wales"
      ],
      "x-optionLabels": {
        "england": "England",
        "northern-ireland": "Northern Ireland",
        "scotland": "Scotland",
        "wales": "Wales"
      }
    },
    "firstTimeBuyer": {
      "title": "All first-time buyer relief conditions independently verified",
      "type": "boolean",
      "default": false
    },
    "additionalProperty": {
      "title": "Higher/additional-property charge applies after checking ownership and replacement rules",
      "type": "boolean",
      "default": false
    },
    "nonResident": {
      "title": "England/NI non-resident surcharge applies under the SDLT test",
      "type": "boolean",
      "default": false
    },
    "caTransferRegion": {
      "title": "Canadian property location",
      "type": "string",
      "default": "ON",
      "enum": [
        "ON",
        "Toronto",
        "BC",
        "MB",
        "NB",
        "QC",
        "NS",
        "PE"
      ],
      "x-optionLabels": {
        "ON": "Ontario",
        "Toronto": "Toronto municipal component (add Ontario)",
        "BC": "British Columbia",
        "MB": "Manitoba",
        "NB": "New Brunswick",
        "QC": "Québec",
        "NS": "Nova Scotia",
        "PE": "Prince Edward Island"
      }
    },
    "caTransferDate": {
      "title": "2026 schedule date",
      "type": "string",
      "default": "2026-09-25",
      "enum": [
        "2026-01-01",
        "2026-04-01",
        "2026-09-25"
      ],
      "x-optionLabels": {
        "2026-01-01": "January 1, 2026",
        "2026-04-01": "April 1, 2026",
        "2026-09-25": "September 25, 2026"
      }
    },
    "caFairMarketValue": {
      "title": "Canada: independently established fair market value",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 300000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "CAD",
      "x-unit": "currency"
    },
    "caAssessedValue": {
      "title": "Canada: assessed value before comparative factor",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 300000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "CAD",
      "x-unit": "currency"
    },
    "caStatedConsideration": {
      "title": "Quebec: consideration in the deed",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 300000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "CAD",
      "x-unit": "currency"
    },
    "caQcMunicipality": {
      "title": "Quebec municipality (Quebec only)",
      "type": "string",
      "default": "montreal",
      "enum": [
        "montreal",
        "quebec-city"
      ],
      "x-optionLabels": {
        "montreal": "Montréal",
        "quebec-city": "Québec City"
      }
    },
    "caNsMunicipality": {
      "title": "Nova Scotia municipality (NS only)",
      "type": "string",
      "default": "halifax",
      "enum": [
        "annapolis-county",
        "annapolis-royal",
        "middleton",
        "antigonish-county",
        "antigonish-town",
        "cape-breton",
        "colchester",
        "stewiacke",
        "truro",
        "cumberland",
        "amherst",
        "oxford",
        "clare",
        "digby-district",
        "digby-town",
        "guysborough",
        "st-marys",
        "mulgrave",
        "halifax",
        "east-hants",
        "west-hants",
        "inverness",
        "port-hawkesbury",
        "kings",
        "berwick",
        "kentville",
        "wolfville",
        "chester",
        "lunenburg-district",
        "bridgewater",
        "lunenburg-town",
        "mahone-bay",
        "pictou-county",
        "new-glasgow",
        "pictou-town",
        "stellarton",
        "trenton",
        "westville",
        "queens",
        "richmond",
        "barrington",
        "shelburne-district",
        "clarks-harbour",
        "lockeport",
        "shelburne-town",
        "victoria",
        "argyle",
        "yarmouth-district",
        "yarmouth-town"
      ],
      "x-optionLabels": {
        "annapolis-county": "Annapolis county",
        "annapolis-royal": "Annapolis Royal",
        "middleton": "Middleton",
        "antigonish-county": "Antigonish county",
        "antigonish-town": "Antigonish town",
        "cape-breton": "Cape Breton Regional Municipality",
        "colchester": "Colchester",
        "stewiacke": "Stewiacke",
        "truro": "Truro",
        "cumberland": "Cumberland county",
        "amherst": "Amherst",
        "oxford": "Oxford",
        "clare": "Clare district",
        "digby-district": "Digby district",
        "digby-town": "Digby town",
        "guysborough": "Guysborough district",
        "st-marys": "St. Mary's district",
        "mulgrave": "Mulgrave",
        "halifax": "Halifax Regional Municipality",
        "east-hants": "East Hants district",
        "west-hants": "West Hants Regional Municipality",
        "inverness": "Inverness county",
        "port-hawkesbury": "Port Hawkesbury",
        "kings": "Kings county",
        "berwick": "Berwick",
        "kentville": "Kentville",
        "wolfville": "Wolfville",
        "chester": "Chester district",
        "lunenburg-district": "Lunenburg district",
        "bridgewater": "Bridgewater",
        "lunenburg-town": "Lunenburg town",
        "mahone-bay": "Mahone Bay",
        "pictou-county": "Pictou county",
        "new-glasgow": "New Glasgow",
        "pictou-town": "Pictou town",
        "stellarton": "Stellarton",
        "trenton": "Trenton",
        "westville": "Westville",
        "queens": "Region of Queens Municipality",
        "richmond": "Richmond county",
        "barrington": "Barrington district",
        "shelburne-district": "Shelburne district",
        "clarks-harbour": "Clark's Harbour",
        "lockeport": "Lockeport",
        "shelburne-town": "Shelburne town",
        "victoria": "Victoria county",
        "argyle": "Argyle district",
        "yarmouth-district": "Yarmouth district",
        "yarmouth-town": "Yarmouth town"
      }
    },
    "caEligibleShare": {
      "title": "Qualifying first-time-buyer ownership share, %",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 100,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "caSurchargeApplies": {
      "title": "Canada: relevant nonresident/foreign surcharge and area eligibility confirmed",
      "type": "boolean",
      "default": false
    },
    "caForeignShare": {
      "title": "Confirmed liable nonresident/foreign share, %",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "verifiedTax": {
      "title": "Manual: transfer tax from the applicable authority",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "CAD",
      "x-unit": "currency"
    },
    "surcharge": {
      "title": "Manual: verified additional percentage-point surcharge",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "relief": {
      "title": "Manual: independently verified relief amount",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "CAD",
      "x-unit": "currency"
    },
    "rulesConfirmed": {
      "title": "Current ordinary individual-purchase rules verified; no company, mixed-use, lease-rent, linked or transitional case",
      "type": "boolean",
      "default": false
    }
  },
  "required": [
    "price",
    "method",
    "propertyNation",
    "caTransferRegion",
    "caTransferDate",
    "caFairMarketValue",
    "caAssessedValue",
    "caStatedConsideration",
    "caQcMunicipality",
    "caNsMunicipality",
    "caEligibleShare",
    "caForeignShare",
    "verifiedTax",
    "surcharge",
    "relief"
  ],
  "additionalProperties": false,
  "x-askcalculators": {
    "version": "20.16.0",
    "calculatorUrl": "https://askcalculators.com/ca/stamp-duty/",
    "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",
    "migrationStatus": "new",
    "reviewStatus": "pending",
    "pageStatus": "live",
    "workStatus": "pending",
    "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."
    },
    "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."
    },
    "outputs": {
      "baseTax": {
        "title": "Standard or relief-adjusted base tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "CAD",
        "x-digits": 2
      },
      "transferRelief": {
        "title": "Conditional transfer-duty relief (Canada only)",
        "type": "number",
        "x-format": "currency",
        "x-currency": "CAD",
        "x-digits": 2
      },
      "refundableCredit": {
        "title": "Later refundable Quebec income-tax credit (not deducted from duty)",
        "type": "number",
        "x-format": "currency",
        "x-currency": "CAD",
        "x-digits": 2
      },
      "tax": {
        "title": "Modeled total transfer tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "CAD",
        "x-digits": 2,
        "x-primary": true
      },
      "cashRequired": {
        "title": "Price plus modeled transfer tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "CAD",
        "x-digits": 2
      }
    }
  }
}