Where transactions involve Canadian citizens and permanent residents, their identity must be verified using official government issued identification.
A Canadian social insurance number (SIN) is required as proof of Canadian citizenship and must be recorded on the property transfer tax return. Service Canada can confirm a valid SIN if a SIN card is not available. The following documents are also acceptable if there is no social insurance number:
- T4 Statement of Remuneration Paid (a T4 slip)
- Canada Revenue Agency Notice of Assessment
- Valid Canadian passport
- Citizenship certificate that shows the full name, date of birth and effective date of citizenship
- Citizenship card and commemorative certificates that show the full name, date of birth and picture (issued prior to Feb 1, 2012)
- Birth certificate that shows the full name, date of birth and location of birth
Invalid social insurance numbers or other discrepancies on a return will lead to an audit and investigation of the transaction.
When you electronically certify the returns, you are confirming that you used due diligence to identify and verify citizenship information. If it is determined that you assented to or participated in a false or deceptive statement in a return, penalties may apply.
Additional Property Transfer Tax
If your client must pay the additional property transfer tax, the additional property transfer tax return (PDF) can’t be filed electronically at this time. Complete the return, ensure your client signs it, and mail it to the address on the return on the same day the transfer is registered. Use the additional property transfer tax return to calculate the amount payable and transfer the amount to the general property transfer tax return. The current version (v.28) of the property transfer tax return is available from MyLTSA.
Foreign national clients must still complete the additional property transfer tax return (PDF) even if they are exempt. If your client is exempt, mail in the completed additional property transfer tax return (PDF) and enter $0.01 for the additional property transfer tax on the electronic general property transfer tax return.
Ensure you attach any required supporting documents for the additional property transfer tax, such as to verify citizenship, residency or trust status.
When you file electronically, the form defaults to no exemptions. If you are claiming an exemption, the first step is to select the exemption code. The form will automatically be changed based on the exemption code you select.
Note: If you can’t enter information into a field and it has a thin grey border, the field is not required and you don’t need to enter information.
- Add additional pages
- Provide attachments
- File for First Time Home Buyers
- Re-file without paying tax again
- Request a refund
- Helpful hints
You may add additional pages to your filing if there isn't enough space in Parts A, C or D because there are more than two:
- Parcel Identifiers
To add additional pages to your filing, look for the yellow label starting with "Click to add additional" within the applicable section. When you add an additional page, a new form will be appended to the end of your filing to provide you additional space to enter the information. Once the new form is filled out, use the red return arrow in the top left corner to return to the main filing form.
Note: If you mistakenly add an additional page, you can remove the page. To remove the page:
- Navigate to the page using the Page Down key or the document navigation arrows
- With the page you want to delete in view, click on the "Document" menu
- Click on the "Delete Pages" option
- Click the "OK" button
To send an attachment with your filing:
- Click on the "Document" menu
- Click on "Insert Pages"
- Click on "From file"
- Select your saved file
- Select "After" for the location
- Select "Last" for the page
- Press the Enter key on your keyboard
If your client(s) are First Time Home Buyers, you need to check "Yes" in section A for each client when asked "Are you a first time home buyer and applying for the exemption?" If you don’t complete section A, the full tax will be withdrawn from your account.
If the land is vacant and has acreage, go to section H and select "Yes". In order for the form to calculate the proportional tax correctly for the acreage, you must put in an amount in the improvement field (e.g. if the total value of the land is $300,000 enter $299,999 for the land and $1.00 for the improvement value field).
If you withdraw a transfer, you can re-submit it electronically without paying the tax again.
To submit the filing:
- Select exemption code "00"
- Fill in the form to the end of section D
- Skip to section I(2) and enter the fair market value
- Skip to section I(4) and enter the fair market value again
- Skip to section I(7), click on the drop down arrow and select "other"
- Go to the field immediately below and enter "W/D CA___"
(title number of the withdrawn transfer)
If you require a refund, fax your detailed request and any relevant documentation to 250 953-3094. If you are eligible for a refund, a cheque will be issued to you. We don’t have the ability to redeposit funds back into your bank account.
- If you are claiming an exemption, remember to fill out section I(2) and I(4), otherwise the full tax will be withdrawn from your bank account.
- If a short explanation is required, go to section I(7), click on the drop down arrow and select "other". Tab to the field below and enter a brief explanation. The field is only 20 spaces; if more space is needed, please send an attachment.
- When claiming exemption code 05, remember to fill in section G(8), (14) and (15), otherwise your clients will receive a letter from us.
- When an amount is entered for the additional property transfer tax, the property transfer tax payable field is automatically updated to include the additional tax amount.
- Do not check "Payment to be made by journal voucher" in section J unless payment is being made by a ministry by journal voucher.
- Once you have completed your filing, reset the form before starting your next filing.
For more information, view the instruction guide (PDF) or contact us.