土地转让税计算器 (安省及多伦多)
在安省/多伦多，目前土地转让税应用的是2017版规则
Up to and including $55,000 0.5%;$55,000.01 to $250,000.00 1.0%;$250,000.01 to $368,333 1.5%;$368,334 to $400,000.00 1.5%;$400,000.00 to $2,000,000.00 2.0%;Over $2,000,000.00 2.5%（$55,000及以下1.5%；$55,000.01 到 $250,000.00 收1.0%；$250,000.01 到 $368,333 收1.5%；$368,334 到 $400,000.00 收1.5%；$400,000.00 到 $2,000,000.00 收2.0%；超过 $2,000,000.00 部分收2.5%）
最后得出来的是安省物业转让税，如果物业在多伦多市区，则上面的数字还要再加一倍。
Land Transfer Tax计算起来比较复杂，容易出错，欢迎直接用 土地转让税计算器 来得出答案。
Ontario Land Transfer Tax Calculator
City Council Decision
City Council on September 6, 2023, adopted the following:
1. City Council acknowledge the magnitude of the City’s financial challenges amount to $46.5 billion and commit to exploring and implementing a wide range of solutions to address the fiscal gap.
2. City Council approve graduated Municipal Land Transfer Tax rates for high value residential properties containing at least one, and not more than two, single family residences, by introducing additional thresholds as follows:
|
Value of Consideration |
Rate |
|
Over $3,000,000 and up to $4,000,000 |
3.5 percent |
|
Over $4,000,000 and up to $5,000,000 |
4.5 percent |
|
Over $5,000,000 and up to $10,000,000 |
5.5 percent |
|
Over $10,000,000 and up to $20,000,000 |
6.5 percent |
|
Over $20,000,000 |
7.5 percent |
a. direct the Chief Financial Officer and Treasurer to implement graduated Municipal Land Transfer Tax rates effective for all transactions registered or upon which Municipal Land Transfer Tax otherwise becomes payable on or after January 1, 2024;
b. amend City of Toronto Municipal Code Chapter 760, Municipal Land Transfer Tax, to reflect the changes detailed above; and
c. authorize the Chief Financial Officer and Treasurer to amend the City’s Collection Agreement with Teranet to allow Teranet to collect the Municipal Land Transfer Tax in accordance with these changes.
