First-time buyers of new and re-sale homes are eligible for rebates on provincial and Toronto land transfer taxes. 

The provincial LTT is payable anywhere in Ontario, including Toronto. The maximum that a first-time buyer can receive for the provincial LTT is $4,000. 

Toronto LTT is payable only for properties in the City of Toronto, in addition to the provincial tax. The maximum a first-time home buyer can receive is $4,475. The Toronto LTT rebates are in addition to any provincial LTT rebate the buyer qualifies for.

The buyer is considered to be a first-time buyer for the provincial and Toronto LTT if they are at least 18 years of age and must not have previously owned a home anywhere in the world at anytime. If a spouse is involved, the spouse cannot have owned a home or had any ownership interest in a home while he/she was the purchaser's spouse.