Land Transfer Tax


The Government of Ontario imposes land transfer tax in connection with transfers of land in Ontario.  In the majority of transactions, the payment of land transfer tax is routine.  However, LexSage has seen the unique situations where the payment of land transfer tax has become an issue.  For example:

  • Transfers between related parties;
  • Transfers to a beneficial owner;
  • 49 and 50+ year leases;
  • How to value good will;
  • Transfers of partially built multiunit residential complexes;
  • Agreements to enter into life leases; and
  • What is a fixture and part of the value of the real property.

How can we help you?

  • Do you need a ruling in order to comply with the law?
  • Are you looking for opportunities to save non-recoverable tax?
  • Are you involved in a related party reorganization?
  • Are you a beneficial owner?
  • Are you a bare trustee?
  • Are you being audited and need assistance organizing records for the audit?
  • Has an auditor raised a compliance or valuation issue?
  • Has the auditor asked you to sign a waiver?
  • Are you near a limitation period?
  • Has the Minister issued a demand for information?
  • Has the Minister issued an assessment?
  • Would you like to file a Notice of Objection and need assistance framing the arguments?
  • Would you like to file an appeal with the Superior Court of Justice in Ontario?
  • Is the Ministry of Finance taking enforcement action (e.g. registered a lien against the property)?
  • Has the Minister charged the corporation (or officers, directors or agents) with an offence?

LexSage has extensive experience in providing sage and proactive LTT advice and reactive assistance in responding to Ministry of Finance claims against businesses.  Based on almost 20 years of experience at Canada’s top law firms, Cyndee Todgham Cherniak has helped numerous clients involved in large and small corporate transactions, new businesses in Ontario, existing businesses with officers in Ontario and across Canada and small businesses who wish to control costs while paying the right amount of LTT tax.

LexSage has experience dealing with the Ontario Ministry of Finance in the course of transactions, preparing requests for rulings, preparing notices of objection and preparing notices of appeal.  Cyndee has assisted clients obtain clearance certificates and has negotiated payment plans.  If you need someone in your corner, we would be pleased to help.

Cyndee is the Chair of the Canadian Bar Association, National Sales Tax, Customs and Trade Section.  She has been recognized as an up and coming commodity tax lawyer in Canada’s L’Expert directory.

See Articles and Papers and Speaking Engagements for more information.

*LexSage Professional Corporation is approved by the Law Society of Upper Canada