General

Non-Resident Speculation Tax (NRST) is generally payable at the time residential property is purchased, specifically when the transaction closes (in simple terms: money is given in exchange for the land) and a Transfer is registered on title to the land. If nothing is registered on title within 30 days of closing, then the NRST is payable along with the filing of a Return on the Acquisition of an Interest in Land form.

This page discusses the specifics of how to pay NRST for Transfers registered electronically and on paper, as well as unregistered Transfers where a Return is filed.

Registering the transfer electronically

When registering a Transfer through Teraview, Ontario’s electronic land registration system, the transferees must declare whether or not NRST is payable.

NRST is payable

Teraview is equipped to collect the 25% NRST, as well as the 20% and 15% NRST under the transitional provisions. The following outlines which Teraview statements may be selected regarding NRST when registering the Transfer electronically.

If NRST is payable, the registrant must select statements 9170 and:

  • 9171 and (9189 or 9190 or 9191 or 9202), OR
  • 9172 and (9193 or 9194 or 9195 or 9203)

9170 The transferee(s) has read and considered the definitions of "designated land", "foreign corporation", "foreign entity", "foreign national", "Greater Golden Horseshoe Region", "specified region", "spouse" and "taxable trustee" as set out in subsection 1(1) of the Land Transfer Tax Act and has read and considered s. 1.0.1 of Ontario. Regulation 182/17, and declare one of the following statements:

  • 9171 This conveyance is subject to additional tax as set out in subsection 2(2.1) of the Act AND
    • 9189 (a) This is a conveyance of land located within the Greater Golden Horseshoe Region and is pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into ON OR BEFORE March 29, 2022, AND THE LAND IS NOT BEING CONVEYED to any foreign corporation that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9190 (b) This is a conveyance of land pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into AFTER March 29, 2022 BUT ON OR BEFORE October 24, 2022 AND THE LAND IS NOT BEING CONVEYED to any foreign national that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase, and sale or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9191 (c) This is a conveyance of land pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into ON OR BEFORE October 24, 2022 AND THE LAND IS BEING CONVEYED to any foreign corporation that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9202 (d) This is a conveyance of land pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into AFTER October 24, 2022.
  • 9172 This conveyance is subject to additional tax as set out in subsection 2(2.1) of the Act. This is a combination of "designated land" and land that is not designated land. The transferee(s) has accordingly apportioned the value of the consideration on the basis that the consideration attributable to the conveyance of the designated land is AMOUNT and the remainder of land is used for TEXT purposes, AND
    • 9193 (a) This is a conveyance of land located within the Greater Golden Horseshoe Region and is pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into ON OR BEFORE March 29, 2022, AND THE LAND IS NOT BEING CONVEYED to any foreign corporation that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale, or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9194 (b) This is a conveyance of land pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into AFTER March 29, 2022 BUT ON OR BEFORE October 24, 2022 AND THE LAND IS NOT BEING CONVEYED to any foreign national that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale, or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9195 (c) This is a conveyance of land pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into ON OR BEFORE October 24, 2022 AND THE LAND IS BEING CONVEYED to any foreign corporation that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9203 (d) This is a conveyance of land pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into AFTER October 24, 2022.

NRST is not payable

When NRST is not payable or an exemption is being claimed, the appropriate statement explaining the reason must be selected at the time of registration of the Transfer. Statement 9173 and one of statements 9197, 9175, 9176, 9177, 9178, 9179, 9180, 9204  or 9181 must be selected.

  • 9173 The transferee(s) has read and considered the definitions of "designated land", "foreign corporation", "foreign entity", "foreign national", "Greater Golden Horseshoe Region", "specified region", "spouse" and "taxable trustee" as set out in subsection 1(1) of the Land Transfer Tax Act and O.Reg 182/17. The transferee(s) declare that this conveyance is not subject to additional tax as set out in subsection 2(2.1) of the Act because:
    • 9197 (a) This is a conveyance of land located outside of the Greater Golden Horseshoe Region pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into ON OR BEFORE March 29, 2022, AND THE LAND IS NOT BEING CONVEYED to any foreign corporation that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale or a person, or the spouse of a person, to whom the agreement was assigned.
    • 9175 (b) This is not a conveyance of "designated land".
    • 9176 (c) The transferee(s) is not a "foreign entity" or a "taxable trustee".
    • 9177 (d) Subsection 2.1(3) of the Act applies to this conveyance (the land has been conveyed pursuant to an agreement of purchase and sale entered into on or before April 20, 2017, and any assignment of the agreement of purchase and sale to any other person was entered into on or before April 20, 2017).
    • 9178 (e) Subsection 2.1(4) of the Act applies to this conveyance in that the land is being conveyed to a "nominee" as defined in Ontario Regulation 182/17 and the conveyance satisfies the requirements of sections 2 and 4.3 of the Regulation.  If this is a conveyance solely of land that is a unit or a proposed unit under the Condominium Act, 1998 that is intended for use by a resident of the condominium complex for parking or storage purposes, the transferee certifies that within 60 days after the day the conveyance is tendered for registration, they will use the land in connection with their principal residence located in the same condominium complex as the land.
    • 9179 (f) Subsection 2.1 (4) of the Act applies to this conveyance in that the land is being conveyed to a "protected person" as defined in Ontario Regulation 182/17 and the conveyance satisfies the requirements of sections 3 and 4.3 of the Regulation.  If this is a conveyance solely of land that is a unit or a proposed unit under the Condominium Act, 1998 that is intended for use by a resident of the condominium complex for parking or storage purposes, the transferee certifies that within 60 days after the day the conveyance is tendered for registration, they will use the land in connection with their principal residence located in the same condominium complex as the land.
    • 9180 (g) Subsection 2.1 (4) of the Act applies to this conveyance in that the land is being conveyed to a "foreign national" and the foreign national's "spouse" as defined in subsection 1(1) of the Act, and the conveyance satisfies the requirements of sections 4 and 4.3 of the Regulation. If this is a conveyance solely of land that is a unit or a proposed unit under the Condominium Act, 1998 that is intended for use by a resident of the condominium complex for parking or storage purposes, the transferee certifies that within 60 days after the day the conveyance is tendered for registration, they will use the land in connection with their principal residence located in the same condominium complex as the land.
    • 9204 (h) This is a conveyance of a unit or a proposed unit under the Condominium Act, 1998 that is intended for use by a resident of the condominium complex for parking or storage purposes and is pursuant to an agreement of purchase and sale or an assignment of an agreement of purchase and sale that was entered into BEFORE March 27, 2024. AND THE LAND IS NOT BEING CONVEYED to any foreign corporation that is not a purchaser under the agreement of purchase and sale or a corporation to which the agreement of purchase and sale was assigned, or to any foreign national or taxable trustee other than a purchaser, or the spouse of a purchaser, under the agreement of purchase and sale, or a person, or the spouse of a person, to whom the agreement of purchase and sale was assigned.
    • 9181 (i) OTHER INSERT TEXT

Paper registrations and NRST payment

NRST is not payable at the time of registration for paper registrations, even though such registrations are now processed through Teraview. NRST on a paper registration must be prepaid directly to the ministry in advance of registration.

NRST payment in advance of registration

The ministry will continue to accept payment of NRST in advance of registration. Registrants who wish to pay NRST directly to the ministry must also pay the applicable Land Transfer Tax (LTT) directly to the ministry.

Registrants who receive ministry pre-approval of NRST liability must still complete the applicable NRST statements outlined above, along with statement 9089:

  • 9089 Tax has been paid directly to the Ministry of Finance and documents endorsed accordingly as confirmed by receipt no. NUMBER (evidence needs to be submitted).

If the conveyance is subject to NRST, registrants must complete statements 9089 and the applicable NRST statement cited above. Registrants will receive a receipt number for insertion into statement 9089. The evidence that needs to be submitted is the registered instrument, which must be sent to the ministry at the below noted address after registration.

The following documentation must be submitted to the ministry a minimum of 15 business days prior to the date of the conveyance:

  • cheque for the LTT and the NRST (certified, if not drawn on the solicitor's trust account), made payable to the "Minister of Finance"
  • copy of the Agreement of Purchase and Sale, and any assignments, with all schedules attached
  • copy of the draft Statement of Adjustments (if applicable)
  • if the value of the consideration is based on the fair market value of the land, any appraisals or documentation that is evidence of the fair market value of the land
  • any additional documents as may be required to determine the value of the consideration
  • Authorizing or Cancelling a Representative form(s), completed by each transferee (if not submitted by the transferees)
  • if registration is to be done electronically, one copy of the Document "in preparation"
  • if registration is done on paper:

Unregistered transfers

Unregistered transfers are also known as dispositions. If a transfer will not be registered on title, a Return on the Acquisition of a Beneficial Interest in Land form, along with the payment of the LTT and the NRST must be submitted to the ministry within 30 days of the disposition of land. A claim based on a transitional provision must be stated within the Return. NRST exemptions and rebates are not available for unregistered transfers or dispositions. A completed Prescribed Information for Purposes of Section 5.0.1 Land Transfer Tax Act form must be submitted with the form and the tax.

For more information, see Land Transfer Tax and the Treatment of Unregistered Dispositions of a Beneficial Interest in Land.

Contact us

Documents required under the Act can be submitted by email, fax or mail, as per the contact information noted below.

If this page does not completely address your situation, refer to the Act and related regulations, visit our website at ontario.ca/finance or contact us by:

Email: LTTGeneral@Ontario.ca
Fax: 905-433-5770
Telephone toll free: 1-866-668-8297
Teletypewriter (TTY): 1-800-263-7776
Mail: Ministry of Finance Land Taxes Section 33 King Street West Oshawa ON L1H 8H9