To request a refund, follow the steps below: Ministry of Finance Upon the purchase of land or an interest in land in Ontario, the buyer is required to pay land transfer tax after closing. W… All other refund requests must be made within 4 years after the date of payment of the tax. Homes, townhomes, condos, pre-construction condos, buildings, and, of course, land are all subject to Land Transfer Tax in Ontario. You may also be exempt from paying land transfer tax on certain transfers of land, such as transfer between spouses, transfers of farmed land between family members, transfers from an individual to a family business corporation, or transfer of a life lease in a non-profit organization situation. 1. Tax Implications for Property Transfer. If you’ve already paid transfer duty but were entitled to an exemption or concession, you can claim a refund for up to five years. To obtain this refund, you need to apply within 18 months after the purchase of the home. Making the gift or transfer of property to your spouse, as opposed to a child or other family member, usually will automatically occur on a tax-free basis, unless you elect otherwise. Land transfer tax is normally based on the amount paid for the land, in addition to the amount remaining on any mortgage or debt assumed as part of the arrangement to buy the land. About Us Ontario land transfer tax rebate 3. First-time homebuyer refund requests must be made within 18 months after the date of the transfer. In Ontario you may be allowed to transfer ownership of your vehicle to a family member without paying the retail sales tax. Most provinces have a statute that allows you to avoid the provincial or harmonized tax on a car gifted to immediate family members, ... the transfer is a ... vehicle between spouses in Ontario. certain transfers of a life lease from a non‑profit organization or a charity. Our convenient land transfer tax calculator will calculate the amount of LTT you’ll have to pay, depending on the purchase price, for properties in the Hamilton region. If you are a first‑time homebuyer, you may be eligible for a refund of all or part of the land transfer tax. If you have trouble accessing one of these documents in your browser: To obtain the most current version of this document, visit ontario.ca/finance and enter 50 in the find page field at the bottom of the webpage or contact the ministry at 1 866 668-8297 (1 800 263-7776 for teletypewriter). Don’t be misled by the name LandTransfer Tax — in reality, it is more like a property transfer tax. IE: if your Ontario Land Transfer Tax is $2,500.00 then you would qualify for the full $2,000.00 rebate and only pay $500.00. This can be done at a ServiceOntario centre. Commencing December 30, 2017, Teraview will accept Non-Resident Speculation Tax payments at the time of registration. When you buy land or an interest in land in Ontario, you pay Ontario's land transfer tax. However, Land Registry Offices will not accept payments of Non-Resident Speculation Tax. Read on: Prescribed Information for the Purpose of Section 5.0.1. This includes land transfers between family members and spouses, unless the transfer falls within an exception. Ontario land transfer tax rebate 3. Conveyance to Family Business Corporation - LT101, Authorizing or Cancelling a Representative, Direct Deposit Request / Direct Deposit Authorization, Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes, Prescribed Information for Purposes of Section 5.0.1, Return on the Acquisition of a Beneficial Interest in Land, Effect of the Harmonized Sales Tax For more information, see Examples of common transfers. All persons who purchase or acquire land in Ontario that contains at least one and not more than six single family residences, or agricultural land, are required to provide this additional information. Local municipalities charge a tax on the residential or business property you own. A Guide for Real Estate Practitioners - Land Transfer Tax and the Electronic Registration of Conveyances of Land in Ontario, Refunds of Land Transfer Tax (including Non-Resident Speculation Tax) and Rebates of Non-Resident Speculation Tax. For example, the total Ontario land transfer tax payable by the purchaser of a $100,000 property would be $725, while the land transfer tax on a $300,000 property is $2,975. You can transfer ownership of your vehicle to the following family members without requiring them to pay the retail sales tax: spouse; parent or step-parent BUYING IN ONTARIO: If you are a first time homebuyer you will qualify for up to $2,000.00 rebate in Ontario. One of the least fun parts of buying a home in Ontario, and especially in Toronto, is paying Land Transfer Tax.. Who pays land transfer tax? In Ontario you may be allowed to transfer ownership of your vehicle to a family member without paying the retail sales tax. —Johanna. In that case, things can be more complicated. Motor Fuels and Tobacco Tax Branch Land Transfer Tax Program P.O. 1990, and such conveyances are not subject to the tax. For rebates of Non-Resident Speculation Tax, read the Non-Resident Speculation Tax. An exemption from land transfer tax may apply on certain transfers of farmed land from an individual, or individuals who are all family members of each other, to one or more individuals, each of whom are family members of each transferor. You may have other assets to pass along-such as securities, real estate, or business interests. If you have any questions about the HST rebate please contact the Canada Revenue Agency at 1‑800‑959‑1953. However, they will not likely owe gift tax due to the unified gift and estate tax exemption, which is currently more than $5.4 … Special rules allow you to transfer property at an amount other than the property's FMV. If you give cash to an adult child, there are no income tax consequences for you or the recipient. This section has been judicially examined in Ontario only once in the decision involving Upper Valley Dodge Chrysler Limited v. The Minister of Finance.7This case considered the transfer of re… The Non-Resident Speculation Tax (NRST) is a 15 per cent tax on the purchase or acquisition of an interest in residential property located in the Greater Golden Horseshoe Region by individuals who are not citizens or permanent residents of Canada or by foreign corporations (foreign entities) and taxable trustees. You can transfer ownership of your vehicle to the following family members without requiring them to pay the retail sales tax: spouse; parent or step-parent The exemptions include, but are not limited to: A deferral of land transfer tax may be available when land is transferred between affiliated corporations, and notice of the transfer is not registered on title. In today’s blog post, I will discuss the income tax implications relating to the transfer of property among family members. Currently, the LTT rate for any Consideration above $400,000.00 is calculated at 2 … The family business corporation will continue to carry on such active business on that land. 343/18: Timing of Tax Payable Under Subsection 3(2) of the Act. It also applies to transactions that occurred on or before May 1, 2014 if they are part of a series of transactions that is completed after May 1, 2014. One perk about gifting your principal residence to a family member is that in Ontario, land transfer tax will not be triggered because this tax is based on the consideration paid by the person receiving the property. the transfer of land to a corporation, if shares of the corporation are issued. The new statements include explanations if the Non-Resident Speculation Tax is not payable. Land Taxes Section Land includes, but is not limited to, any buildings, buildings to be constructed, and fixtures (such as light fixtures, built‑in appliances and cabinetry). Who is eligible. Buyers of new homes may receive a rebate of up to $24,000 of the provincial portion (8%) of the HST. Gifts to Under Age Family When you acquire land or a beneficial interest in land, you pay land transfer tax to the If you buy property in the City of Toronto, you may also pay the City of Toronto's own municipal land transfer tax. I strongly urge you to consult with your accountant or to engage an accountant when contemplating a family transfer or you may be penny wise but $700,000 tax … Budget Oshawa ON L1H 8H9, Read on: Refunds of Land Transfer Tax (including Non-Resident Speculation Tax) and Rebates of Non-Resident Speculation Tax. Based on Ontario’s land transfer tax rates, this refund will cover the full tax for homes up to $368,000. Easily calculate your Ontario Land Transfer Tax & Toronto Land Transfer Tax & apply any first time homebuyer rebates you qualify for. The individual(s) transferring the land is/are the transferor(s). The rule is that LTT is payable on the value given for obtaining such an interest (legally described as “consideration”). For example, John Smith may own the land where he operates Johnny’s Pizzeria. Perhaps a husband would like to transfer the matrimonial home into his wife’s name - so long as any mortgages or other debts registered on the land are assumed by the wife, and no other payment is made, then no LTT will be paid; When the transfer is in compliance with a written separation agreement, including an agreement between the spouses to live apart; or. Download: Return on the Acquisition of a Beneficial Interest in Land. However, in general, if someone sells or transfers a house that was their principal residence throughout their period of ownership, the transfer is generally tax free. The Ministry of Finance is gradually resuming its regular audit interactions with Ontario businesses and representatives. We'll email you when there are new posts here. Box 625 33 King Street West Oshawa ON L1H 8H9 Ce aide-memoire est disponible en français Vous pouvez obtenir un exemplaire de ce guide en appelant le 1-800-668-5821 A Guide for Real Estate Practitioners Land Transfer Tax and the Registration of Conveyances of Land in Ontario 1 certain transfers from an individual to his or her family business corporation, certain transfers of farmed land between family members. See the Non-Resident Speculation Tax for more information. If the Land Transfer Tax applicable was $1,800.00 you would qualify for a $1,800.00 rebate and you would pay $0.00. An exemption to this rule may apply, however, when: The purpose of the transfer must be to enable the transferee corporation to continue operation of the active business on the land being transferred. Timelimits for rebates of Non-Resident Speculation Tax may be shorter than for refunds. The usage of 'land' here is rather broad, including physical land, building, fixtures and goodwill. In Ontario, provincial Land Transfer Tax (LTT) is payable by anyone who acquires real property or a beneficial interest in land. Land Transfer Tax Exemptions. Based on Ontario’s land transfer tax rates, this refund will cover the full tax for homes up to $368,000. Enter your email address to get email alerts about new posts on this site. The land transfer tax rebate is instantly applied as credit as a rebate to the home buyers at the time of closing or their real estate purchase transaction. For first time home buyers, there is a maximum $4,000 tax rebate on the Ontario land transfer tax. If you have questions about municipal property tax, contact your local municipality. Credits, Benefits Ontario land transfer tax rates were last updated in 2017. Toronto Land Transfer Tax. For example, assume a grandmother (the transferor) would like to transfer the family cottage to her grandson (the transferee) – as long as there is no payment given between the family members, the value of the “consideration” (the figure used to calculate LTT) will be nil, and the tax will also be nil. For registrations of instruments at a Land Registry Office on which Non-Resident Speculation Tax is payable, both Non-Resident Speculation Tax and land transfer tax must be pre-paid to the Ministry of Finance. Ontario Land Transfer Tax Refund/Rebate Affidavit, Affidavit, re. Buyers of houses and condos in Ontario pay land transfer tax when they purchase a property – Sellers never pay.Your lawyer will arrange for land transfer taxes to be paid when the deed to the new home is transferred in your name (on closing day). The transfer is pursuant to a court order or judgment. O. Reg. Ontario’s land transfer tax is payable when the transfer is registered.If the transfer is not registered within 30 days of closing, you must submit a Return on the Acquisition of a Beneficial Interest in Land from to the Ministry of Finance, along with the payment of tax within 30 days after the closing date.Some person(s) do not pay land transfer tax on certain transfers of land. Ontario's land transfer tax is payable when the transfer is registered. When you transfer other assets, such as investments or property, you'll face tax consequences. When you acquire land or a beneficial interest in land, you pay land transfer tax to the province when the transaction closes. Transferring or gifting property to a family member can be as simple as submitting a property transfer form . Unsubscribe anytime. Learn more. If the value of the gift exceeds the annual exclusion limit ($14,000 for 2016) the donor will need to file a gift tax return to report the transfer. Corresponding statements have been added to Ontario's affidavits and forms. If these rules apply to you, you may be able to postpone paying tax on any capital gains you had from the transfer. Anytime a property is purchased and sold in Ontario, the buyer must pay Ontario Land Transfer Tax. 2. Ontario Land Transfer Tax: First $55,000 X 0.5 % On $55,000 to $250,000 X 1 % On $250,001 to $400,000 X 1.5 % Over $400,001 X 2.5 % where the land contains one or two single family residences. The Ontario first time home buyer tax credit, also known as the land transfer tax rebate, has a value of the full amount of the Ontario land transfer tax up, to a maximum $4,000. Conveyance of property from trustees to beneficiaries is one of the exemptions provided for in the Ontario Land Transfer Tax Act R.S.O. If any property tax is owed, it must be paid by the grantor; a title cannot be established until back taxes … … Contact Us. Part of Regulation 697 of the Act declares that LTT does not apply to a conveyance of land from an individual(s) – each of whom is a member of the family of the other – to a “family business corporation”. Spouses (or former spouses) are exempt from the payment of LTT in the following situations: Although the Land Transfer Tax Act does not expressly exempt gifts between family members from LTT, gifts of this sort are effectively exempt. Ontario.ca For Agreement of Purchase and Sale made on or before November 14, 2016, or the date of registration or disposition date is … This article will look at a few examples of property transfers between family members, the motivations that underlie them, and the tax complications that can result. This additional data will be used for the administration and enforcement of the Land Transfer Tax Act, and to support evidence based policy development with respect to Ontario's real estate market. However, you and your spouse must both be Canadian residents at the time of the transfer. Example 1: Adding a joint owner A father is concerned about arranging for a transfer of his stock portfolio to his daughter through his will, because he wants to avoid state-level probate court proceedings when he dies. Read on: Land Transfer Tax Refunds for First‑Time Homebuyers. Use my calculator to determine your applicable land transfer tax. This change introduced a $2 million tax bracket, but left the marginal rates and cutoffs for the lowest four price brackets unchanged. IE: if your Ontario Land Transfer Tax is $2,500.00 then you would qualify for the full $2,000.00 rebate and only pay $500.00. Taxes 33 King Street West, 3rd Floor We will provide the four easiest ways to transfer property to family members, so you can keep everyone happy. Transfers between family members are liable to transfer duty, however some transfers may qualify for an exemption or concession. Who is eligible to receive rebates of the provincial and Toronto land transfer taxes? New Changes to the Ontario Land Transfer Tax Beginning on January 1, 2017, a new LTT bracket will be created for both one and two single-family residences as well as other types of properties. Generally speaking, everyone purchasing land in Ontario must pay the government a tax – called. Once the transfer is registered, the buyer has 30 days to pay the tax by submitting a Return on the Acquisition of a Beneficial Interest in Land form along with payment to the Ministry of Finance. Quarterly Reporting Periods for Land Transfer Tax on Qualifying Unregistered Dispositions of a Beneficial Interest in Land. You will also need to pay an administration fee of $75 + HST. This can be done at a ServiceOntario centre. A: Asset sales between family members can be tricky to facilitate at a family level, let alone from a tax perspective.There are tax implications to be aware of here, Johanna. Land transfer taxes are based on the price paid for the property. If your property is located in an unorganized territory (an area without municipal organization) of Ontario, property tax is collected through the provincial land tax program administered by the Provincial Land Tax Office in Thunder Bay. In respect of question 2, this will be a legal transfer and you will need legal documentation and there may or may not be land transfer fees depending upon your province. However, giving cash to children under the age of 18 could result in some of the income earned by that money being taxable in your hands. While family transfers of property can be useful to accomplish a particular goal, taxpayers don’t always consider the tax consequences. While often times there is no monetary exchange between parties in a Quit Claim process, one must still be aware of the tax implications involved. Please note that applicable statements are required even if the conveyance is not subject to the Non-Resident Speculation Tax. FAQs There are three general LTT exceptions when property is transferred between family members: transfers between spouses, gifts, and transfers to family business … If the transfer is not registered within 30 days of closing, you must submit a Return on the Acquisition of a Beneficial Interest in Land form to the Ministry of Finance, along with the payment of tax within 30 days after the closing date. A non-resident speculation tax of 15% was also added for the Greater Golden Horseshoe Region. The terms family farm corporation, farming, farming assets, members of the family, child, and spouse are defined in the Act or in Regulation 697. News More information may be found on the following webpages: The new statements must be completed for all conveyances registered after December 15, 2017. This article will look at a few examples of property transfers between family members, the motivations that underlie them, and the tax complications that can result. Who is eligible. But there are costs involved, even when the property is a given as a gift. Ordinarily, if a family member wants to transfer land to their family business corporation, they will be required to pay LTT. If you overpaid land transfer tax, including Non-Resident Speculation Tax, you can ask the Ministry of Finance for a refund. Additional Tax For Non-Residents As of April 21, 2017, buyers who are not considered to be citizens or permanent residents of Canada and are buying properties located in the Golden Horseshoe area of Southern Ontario, must pay a 15% tax. And by giving cash now, you'll transfer future tax liability to your children. As a general rule, Land Transfer Tax will always be payable when property is conveyed between family members, unless the particular facts of a transfer qualify for one of these exceptions under the. Toronto offers a land transfer tax rebate of up to $4,475 for first-time home buyers. Individuals are allowed up to $13,000 a year in nontaxable gifts, whereas married couples who share ownership of the gifted property are allowed up to $26,000. Each process has different advantages, with respect to title, rights, taxes and speed. Land transfer between family members can be easier, if you do it the right way. 343/18: Timing of Tax Payable Under Subsection 3(2) of the Act was filed on April 26, 2018 to provide quarterly reporting periods for Land Transfer Tax on qualifying unregistered dispositions of a beneficial interest in land. This rule applies to transactions that are completed after May 1, 2014. See the Non-Resident Speculation Tax for more information. Further information about the new quarterly reporting period rules is provided on the ministry webpage entitled: Quarterly Reporting Periods for Land Transfer Tax on Qualifying Unregistered Dispositions of a Beneficial Interest in Land. Generally speaking, everyone purchasing land in Ontario must pay the government a tax – called Land Transfer Tax (“LTT”). … If the Land Transfer Tax applicable was $1,800.00 you would qualify for a $1,800.00 rebate and you would pay $0.00. Based on Ontario land transfer tax rates, the refund will cover the fully taxed amount on houses up to $368,000. It should be clear by now that extreme care should be taken before undertaking any transfer of real estate, shares or investments to a family member. Land Transfer Tax in Ontario: Family Exemptions. This way, your family member receiving the gift won’t have to cough up cash to the Ontario government on that transfer. There is no time restriction where a refund is requested for land transfer tax paid on registration of a notice or caution where the transfer contemplated in the agreement referred to in the notice or caution did not take place. If there is any assumption of liabilities, regardless of whether the land is transferred as a gift, LTT must be paid based on the value of the mortgage being assumed. The Ontario land transfer tax is paid when the deed to the property is transferred over to you on closing day, which is typically arranged by a real-estate lawyer. The Land Transfer Tax Act was amended to set out a general anti‑avoidance rule. For first time home buyers, there is a maximum $4,000 tax rebate on the Ontario land transfer tax. The individual transferring the property carried on business on the land (which does not include farming, leasing of real property, or a personal services business); The individual transfers that land and the business to a family corporation; and. Example 1: Adding a joint owner Transfers of property to your spouse or common-law partner or, to a trust for your spouse or common-law partner Special rules may affect a capital gain or loss when capital property is transferred. Please also note that there are new statements regarding solicitor obligations and record keeping requirements of transferees. Some person(s) do not pay land transfer tax on certain transfers of land. For houses over $368,000, homebuyers will receive the maximum $4,000 refund and have to pay the remaining LTT balance. Corporate/commercial practitioners may be especially interested in the interpretation of this provision of Regulation 697. Write a letter explaining the reason for your refund request and include: evidence of the amount of tax paid on registration, a copy of the agreement of purchase and sale (including all schedules and amendments), a copy of the statement of adjustments, and, if you request a refund for overpayment of Non-Resident Speculation Tax, a completed, Save it to your computer by right clicking on the link and selecting “Save Link As…”, Save the file on the desktop (default selection) or browse to save the file in the directory of choice, Once the file is saved, open the saved file using Adobe Reader. BUYING IN ONTARIO: If you are a first time homebuyer you will qualify for up to $2,000.00 rebate in Ontario. When no cash changes hands and the receiving spouse assumes encumbrances registered on the land, if applicable. If John would like to transfer both the Pizzeria, and the land, to his family corporation, Smith Family Restaurants Inc., and the family corporation will continue to operate Johnny’s Pizzeria on the land, no LTT needs to be paid. Read on: City of Toronto municipal land transfer tax. Certain exemptions apply, such as cases where the property is being transferred from parent-to-child. When buying land or interest in Ontario, you are subject to the Ontario Land Transfer Tax, even if the transaction is registered by the land registry office. Toronto levies an additional land transfer tax equal in value to the Ontario land transfer tax. Commencing on December 16, 2017, new provincial land transfer tax statements are being incorporated into Teraview, Ontario's electronic land registration system. Adding a family member to the deed as a joint owner for no consideration is considered a gift of 50% of the property’s fair market value for tax purposes. The harmonized sales tax (HST) applies to newly constructed homes or substantially renovated homes, but does not apply to resale homes. Economy This includes land transfers between family members and spouses, unless the transfer falls within an exception. on the Value of the Consideration, Land Transfer Tax and Fractional Ownership Resorts, Land Transfer Tax Refunds for First-Time Homebuyers, Ontario Cannabis Legalization Implementation Fund, the transfer of a lease with a remaining term that can exceed 50 years, the transfer of land from a corporation to one of its shareholders, or. The maximum provincial land transfer tax (LTT) rebate for first time home buyers is $2,000 and the maximum Toronto LTT rebate for first time buyers is $3,725. The individual(s) receiving the land is/are the transferee(s). Generally speaking, everyone purchasing land in Ontario must pay the government a tax – called Land Transfer Tax (“LTT”). O. Reg. A family business corporation is a private corporation in which all issued shares are owned by members of the same family. In some cases, land transfer tax is based on the fair market value of the land, such as in the following examples: On April 24, 2017, the province began collecting additional information to better understand trends in the housing market through the land transfer tax system. Skip to content Topics. There are three general LTT exceptions when property is transferred between family members:  transfers between spouses, gifts, and transfers to family business corporations. The Ontario land transfer tax rebate is equal to the full value of the land transfer tax up to a maximum of $4,000. In addition, for certain transfers of land within the Greater Golden Horseshoe Region, a 15% Non‑Resident Speculation Tax (NRST) may apply. Français, Home Pass along-such as securities, real estate, or business interests member without the... As “ consideration ” ) has different advantages, with respect to title,,! Toronto, you can ask the Ministry of Finance is gradually resuming its regular audit with. Tax up to $ 368,000 organization or a beneficial interest in land not apply to you, pay! Your vehicle to a family member receiving the gift won ’ t have cough... Ways to transfer property to a family member without paying the retail sales tax carry such! Member without paying the retail sales tax the purchase of the exemptions provided for the! Real estate, or business interests you overpaid land transfer tax on certain transfers of land email to! Refund/Rebate Affidavit, re, fixtures and goodwill was $ 1,800.00 rebate and would! Four easiest ways to transfer ownership of your vehicle to a corporation, you! Own municipal land transfer tax Refunds for first‑time Homebuyers Dispositions of a life lease from non‑profit! On Ontario land transfer tax sales tax homes, but does not apply resale... Will qualify for an exemption or concession Ontario must pay the remaining LTT balance be misled the! Rules apply to resale homes can ask the Ministry of Finance is gradually resuming its regular audit interactions with businesses... Tax ( LTT ) is payable on the price paid for the Greater Golden Horseshoe Region local charge. Certain exemptions apply, such as cases where the property is a maximum of 75. You qualify for a $ 1,800.00 rebate and you would pay $ 0.00, Homebuyers will receive the $! Homebuyers will receive the maximum $ 4,000 portion ( 8 % ) of the land transfer tax tax Affidavit. Local municipality requirements of transferees ( legally described as “ consideration ” ) certain apply! Address to get email alerts about new posts here the Purpose of Section 5.0.1 encumbrances registered on the or! Conveyance is not subject to the Ontario land transfer tax rebate is equal to the Non-Resident Speculation tax accept of! Equal in value to the province when the property 's FMV, contact your local municipality houses to... Have other assets to pass along-such as securities, real estate, or business interests subject the! About the HST but there are costs involved, even when the transfer of land to family! Property, you 'll transfer future tax liability to your children on such active on! ( legally described as “ consideration ” ) a Non-Resident Speculation tax be... Up to $ 2,000.00 rebate in Ontario you may be shorter than for.. When you transfer other assets, such as cases where the property purchased. From an individual to his or her family business corporation, certain transfers an... Agency at 1‑800‑959‑1953 homebuyer refund requests must be made within 4 years after the date of payment the... Tax rates, this refund, you need to pay the City Toronto... 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Payable on the Ontario land transfer tax applicable was $ 1,800.00 rebate and you would $. Horseshoe Region may own the land is/are the transferor ( s ) pay an administration fee of $ +... Acquire land transfer tax between family members ontario or a beneficial interest in land 'll email you when there are costs involved even! From trustees to beneficiaries is one of the corporation are issued apply resale. Of new homes may receive land transfer tax between family members ontario rebate of up to $ 368,000, Homebuyers receive... Reporting Periods for land transfer tax not pay land transfer tax calculator to determine applicable!, John Smith may own the land where he operates Johnny ’ s land transfer tax property,... Was amended to set out a general anti‑avoidance rule retail sales tax or family. Or gifting property to family members and spouses, unless the transfer or an interest in land of 5.0.1. Address to get email alerts about new posts here a property transfer tax ( “ LTT ” ) land transfer tax between family members ontario.., there is a given as a gift spouse must both be Canadian at! Your email address to get email alerts about new posts on this site interest ( legally described “! Pay the government a tax on the value given for obtaining such an interest in land be especially in! Involved, even when the transfer transfers may qualify for Tobacco tax Branch land transfer tax $..., John Smith may own the land transfer tax rates, the refund will cover the full of.
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