Ontario · 90l06

Land Transfer Tax Act, R.S.O. 1990, c. L.6

Under the Land Transfer Tax Act

Current version date April 24, 2026 · official source text · watch this law (RSS)

Tax & Revenue

Change history

Ontario · AmendedDate recorded April 24, 2026

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

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…

90l06Construction & Real EstateTax & Revenue+3 / −2 lines