Provinces & territories

Mortgages across Canada, province by province

Mortgage rules are mostly federal, but land transfer tax, rebates, and consumer protection are provincial. Pick your province for the local rules and the cities we cover.

Alberta45 cities British Columbia59 cities Manitoba12 cities New Brunswick11 cities Newfoundland and Labrador7 cities Northwest Territories1 cities Nova Scotia13 cities Nunavut1 cities Ontario149 cities Prince Edward Island3 cities Quebec110 cities Saskatchewan12 cities Yukon1 cities

Provincial rules at a glance

Land transfer tax and first-time buyer treatment. Confirm with the province before you close.

Province / Territory	Cities covered	Land transfer tax	First-time buyer rebate
Alberta	45	Alberta has no land transfer tax. A land titles registration fee (levy) applies to a transfer of land, based on the property value.	Not applicable (no land transfer tax)
British Columbia	59	Property transfer tax is 1% of fair market value up to $200,000; 2% from $200,000 to $2,000,000; and 3% above $2,000,000, plus a further 2% on residential value above $3,000,000. An additional property transfer tax applies to foreign buyers in specified areas.	First time home buyers' exemption: full exemption for homes valued at $835,000 or less (tax on the first $500,000), with a partial exemption up to $860,000 (maximum $8,000).
Manitoba	12	Land transfer tax is 0% on the first $30,000; 0.5% from $30,000 to $90,000; 1% from $90,000 to $150,000; 1.5% from $150,000 to $200,000; and 2% above $200,000, based on fair market value on the date of registration. A registration fee also applies.	No first-time buyer rebate; no tax is payable on the first $30,000 of value.
New Brunswick	11	Real property transfer tax is 1% of the greater of the consideration (purchase price) or the assessed value, payable when the deed is registered.	No first-time buyer rebate
Newfoundland and Labrador	7	Newfoundland and Labrador has no land transfer tax. A registration fee is payable under the Registry of Deeds when a deed is registered.	Not applicable (no land transfer tax)
Northwest Territories	1	The Northwest Territories has no land transfer tax. A land titles registration fee applies: $2 per $1,000 of land value up to $1,000,000 (minimum $100), and $2,000 plus $1.50 per $1,000 above $1,000,000.	Not applicable (no land transfer tax)
Nova Scotia	13	Nova Scotia has no provincial land transfer tax. Municipalities may charge a municipal deed transfer tax (rates set by each municipality and collected through Land Registry). A separate Non-resident Provincial Deed Transfer Tax of 10% applies to non-residents acquiring residential property with three dwelling units or fewer, increased from 5% on April 1, 2025.	No first-time buyer rebate identified
Nunavut	1	Nunavut has no land transfer tax. A land titles registration fee is set under the Land Titles Tariff of Fees Regulations for transfers of titled land.	Not applicable (no land transfer tax)
Ontario	149	Land transfer tax is charged on the value of the consideration: 0.5% up to $55,000; 1% from $55,000 to $250,000; 1.5% from $250,000 to $400,000; 2% above $400,000; and 2.5% above $2,000,000 for land with one or two single-family residences. A Non-Resident Speculation Tax may also apply.	First-time home buyers may claim a refund of up to $4,000 of provincial land transfer tax (since January 1, 2017).
Prince Edward Island	3	Real property transfer tax is 1% of the greater of the purchase price or the assessed value, payable when the deed is registered.	Eligible first-time home buyers may be exempt from the tax; all purchasers must qualify and the buyer must occupy the property as a principal residence.
Quebec	110	Municipal transfer duties (the welcome tax) are based on the highest of the price paid, the stated price or market value: 0.5% up to $62,900; 1% from $62,900 to $315,000; and 1.5% above $315,000 (2026 brackets). Municipalities may set a higher rate above $500,000 (up to 3%, except Montreal).	Refundable tax credit for access to homeownership: up to $5,875 of welcome tax paid (100% of the first $5,000 plus 25% of the next $3,500) for first homes acquired after December 31, 2025; reduced above a $750,000 basis and nil at $1,000,000.
Saskatchewan	12	Saskatchewan has no land transfer tax. A land titles registration fee is payable to Information Services Corporation (ISC) when a transfer of title is registered.	Not applicable (no land transfer tax)
Yukon	1	Yukon has no land transfer tax. A land titles registration fee applies under the Land Titles Tariff of Fees Regulation, scaled to the declared value of the land, plus an assurance fund fee.	Not applicable (no land transfer tax)