Tax and Land Information Website
Real Property Transfer Tax - Inter-Family Transfer Exemption
Pursuant to Section 4(1)(j) of the Real Property Transfer Act, no Real Property Transfer Tax is payable on the registration of a deed of conveyance if the recipient(s) are all members of the family of the person making the transfer, and the transfer is made without consideration in excess of $1.
"Member of the family" means, in a relation to a person, the father, mother, spouse, common-law spouse, grandfather, grandmother, son, daughter, brother, sister, grandson, granddaughter, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, sister-in-law, step-father, step-mother, step-son, step-daughter, step-brother or step-sister of the person.
A Declaration of Inter-family Transfer form must be submitted at the time of registration.
This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.
The form(s) listed below are also available in French on our Formulaires page.
Declaration of Inter-family Transfer