{"metadata":{"id":"ca-property-2026-v1","country":"CA","taxYear":2026,"effectiveFrom":"2026-04-01","effectiveTo":"2026-12-31","reviewedOn":"2026-10-23","reviewDueOn":"2026-11-23","basis":"Ordinary resale residential purchase by a Canadian citizen or permanent resident, with no exemptions, rebates or special taxes. Ontario provincial and Toronto municipal marginal rates; British Columbia general and additional residential rates. Purchase price is assumed to equal taxable consideration and fair market value. Other provinces and territories require a combined provincial and municipal tax quote. Registration, legal and other costs are entered separately. Toronto rates apply from April 1, 2026, including its administration fee and HST.","sources":[{"id":"ontario-land-transfer","title":"Ontario: Calculating land transfer tax","url":"https://www.ontario.ca/document/land-transfer-tax/calculating-land-transfer-tax","monitoring":"manual"},{"id":"toronto-land-transfer","title":"Toronto: Municipal land transfer tax rates and fees from April 1, 2026","url":"https://www.toronto.ca/services-payments/property-taxes-utilities/municipal-land-transfer-tax-mltt/municipal-land-transfer-tax-mltt-rates-and-fees/","monitoring":"text","contentSha256":"f94ce2522c318abfc1748182cb7f01d91103c4a0eb059de36337e8e1f985c2f5"},{"id":"bc-property-transfer","title":"British Columbia: Property transfer tax","url":"https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax","monitoring":"text","contentSha256":"fa46557ad8eb1204ed73c74e5235fafa4bf32ab1338cbde0b5032d54d0cde6a1"}]},"bracketFormat":"Each pair is [upper limit in CAD, marginal rate as a decimal]. A null upper limit means no upper limit.","rules":{"ON":[[55000,0.005],[250000,0.01],[400000,0.015],[2000000,0.02],[null,0.025]],"BC":[[200000,0.01],[2000000,0.02],[null,0.03]],"toronto":[[55000,0.005],[250000,0.01],[400000,0.015],[2000000,0.02],[3000000,0.025],[4000000,0.044],[5000000,0.0545],[10000000,0.065],[20000000,0.0755],[null,0.086]],"bcAdditionalResidentialThreshold":3000000,"bcAdditionalResidentialRate":0.02,"torontoAdministrationFee":102.56,"torontoAdministrationHst":0.13,"torontoAdministrationMinimum":14399}}