安省土地转让税

购房的土地转让税通常由律师计算。 这里列出来，主要是给购房之前计算预备款项使用

Land Transfer Tax Rates

1） 安省土地转让税： 

1. （买价的5.5万元以下部分包括5.5万），征收0.5%，再加上　
2. 5.5万到25万元之间的部分 ，征收1%，再加上
3. 25万到40万元之间部分 ，征收1.5%，再加上
4. 40万元以上的部分，征收2%
5. 200万以上部分，征收2.5%

If an agreement of purchase and sale is entered into after November 14, 2016, and registration or the disposition occurs on or after January 1, 2017, the tax rates on the value of the consideration are as follows:

• amounts up to and including $55,000: 0.5%
• amounts exceeding $55,000, up to and including $250,000: 1.0%
• amounts exceeding $250,000, up to and including $400,000: 1.5%
• amounts exceeding $400,000: 2.0%
• amounts exceeding $2,000,000, where the land contains one or two single family residences: 2.5%.

土地转让税的计算

土地转让税是根据房子的交易价来计算的。交易一个100万的房子，土地转让税 = $55,000*0.5%+195,000*1%+150,000*1.5%+600,000*2% = $16,475

Tax rates

If the agreement of purchase and sale was entered into after November 14, 2016, the tax rates for registrations or dispositions that occur on or after January 1, 2017, are as follows:

For the value of the consideration:

• up to and including $55,000: LTT = VOC × 0.005
• exceeding $55,000, and up to $250,000: LTT = (VOC × 0.01) – $275
• exceeding $250,000, and up to $400,000: LTT = (VOC × 0.015) – $1,525
• exceeding $400,000, for property other than property with one or two SFRs: LTT = (VOC × 0.02) – $3,525
• exceeding $400,000, and up to $2,000,000, for property with one or two SFRs: LTT = (VOC x 0.02) – $3,525
• for property with one or two SFRs exceeding $2,000,000: LTT = (VOC × 0.025) – $13,525.

In addition to the Land Transfer Tax that applies to every property in the Province of Ontario, there is also a Toronto Land Transfer Tax that just applies to city of Toronto properties. It is collected by the Province and remitted to the City.