Provinces & territories
Same price, thirteen jurisdictions.
The LTT bill on the same purchase price ranges from ~$0 (Alberta) to over $30K (Toronto inside Ontario). Adjust the price and rebate eligibility, sort by what matters.
| Province | LTT (no rebate) | LTT with FTB rebate | Regulator | Document nuance |
|---|---|---|---|---|
| Alberta | $0 | $0 | Real Estate Council of Alberta (RECA) | Bonus and commission income require 2 years of T4s; many Alberta files are killed by overstating recent strong years. |
| Saskatchewan | $0 | $0 | Financial and Consumer Affairs Authority (FCAA) | Tradesperson income with seasonal swings is averaged over 24 months — recent strong stretches won't carry the file alone. |
| Yukon | $0 | $0 | Government of Yukon — Consumer Services | Government-of-Yukon employment letters are the cleanest possible income source; private-sector income needs heavy supporting documentation. |
| Northwest Territories | $0 | $0 | GNWT Consumer Affairs | Federal- and territorial-government employees clear underwriting easily; private-sector files often need credit-union appetite. |
| Nunavut | $0 | $0 | GoN Consumer Affairs | Government of Nunavut employment is the cleanest income; community-based contracts need careful structuring. |
| Newfoundland and Labrador | $3,098 | $3,098 | Digital Government and Service NL | Rotational and offshore-rotation income (3-and-3, 4-and-4) is averaged with documented contracts. |
| New Brunswick | $7,500 | $7,500 | Financial and Consumer Services Commission (FCNB) | Public-sector employment dominates; layered overtime income still needs 2-year averaging. |
| Prince Edward Island | $7,500 | $7,500 | Office of the Superintendent of Insurance, PEI | Seasonal tourism income is averaged over 3 years; brokers commonly under-document the off-season. |
| Quebec | $9,593 | $9,593 | Autorité des marchés financiers (AMF) | Income tax assessments use the Revenu Québec format alongside the CRA NOA; expect both. |
| Nova Scotia | $11,250 | $11,250 | Nova Scotia Office of the Superintendent of Insurance | Self-employed fish-and-tourism income is averaged over 3 years; one strong season won't qualify. |
| Ontario | $11,475 | $7,475 | Financial Services Regulatory Authority of Ontario (FSRA) | Employment letters from Ontario employers are scrutinized for probation clauses; underwriters frequently call HR to verify. |
| Manitoba | $12,650 | $12,650 | Manitoba Securities Commission | Public-sector employment letters are the most common income source — clean files are the norm; document the rest tightly. |
| British Columbia | $13,000 | $13,000 | BC Financial Services Authority (BCFSA) | Self-employed BC borrowers should expect to provide T1 Generals plus business bank statements going back 12 months. |
Note on Toronto and Montreal
Toronto adds a municipal LTT that effectively doubles the Ontario bill inside the 416, with luxury brackets above $3M. Montreal adds steeper Welcome-Tax brackets above $500K. Use the LTT calculator to model either city specifically.