Status Indians now excluded from Ontario's 'foreign national' definition for land transfer tax purposes

Plain-language summary · AI-assisted

The definition of 'foreign national' in Ontario's Land Transfer Tax Act has been updated to explicitly exclude persons registered as Indians under the federal Indian Act. Previously, the definition tracked the federal Immigration and Refugee Protection Act without any carve-out. As a result of this change, registered Indians are no longer treated as 'foreign nationals' or 'foreign entities' under the Act, which affects how the non-resident speculation tax and related provisions apply to them. Registered Indians purchasing land in Ontario should be aware they now fall outside those foreign-entity provisions. Anyone advising on land transfers involving registered Indians should review how this exclusion changes their tax obligations under the Act.

Who this affects
persons registered as Indians under the federal Indian Act · land transfer tax practitioners and conveyancers · purchasers of Ontario real property · legal and compliance advisors on real estate transactions