	      Category	    

Tax, Legal & TRESA

税法与监管：HST、土地转让税、律师费、BRA、TRESA、RECO。 HST, Land Transfer Tax, lawyer fees, BRA, TRESA reform, RECO rules.

买家 · Buyer 细分Buyer subtopics 工具与知识库Buyer Toolkit & Reference 交割与条件Closing & Conditions 公寓专题Condo Buyer Guide 首次 · 新移民 · 投资First-Time, Newcomer & Investing 出价策略Offer Strategy 税法与监管Tax, Legal & TRESA 看房与验房Viewing & Inspection

	      Tax, Legal & TRESA	    

Think Your Ontario Property Assessment Is Too High? How to Challenge MPAC with an RfR and ARB Appeal

If MPAC over-assessed your property, you have the right to challenge it for free. Here is how the Request for Reconsideration (RfR) and Assessment Review Board (ARB) appeal work, the deadlines, the evidence that wins, and why your 2026 assessment is still frozen at 2016 values.

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

The Federal Underused Housing Tax (UHT), Explained: Who Must File, Who Must Pay, and the Three Things Ontario Owners Must Not Confuse

The federal Underused Housing Tax (UHT) is a 1% annual tax on vacant or underused Canadian residential property owned by non-resident non-Canadians, with a filing duty that can reach some Canadian owners. Here is who must file (even when exempt), who must pay, the exemptions, deadlines, penalties, and the 2025 wind-down — plus a clean comparison against Toronto's Vacant Home Tax and the foreign-buyer ban.

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

Selling Canadian Property as a Non-Resident: The Section 116 Clearance Process (and That 25% Holdback)

When a non-resident sells Canadian real estate, the buyer is legally entitled to withhold 25% (50% on certain property) of the sale price until the seller obtains a CRA Section 116 clearance certificate. Here is the process, the timelines, the T2062 forms, and the lawyer and accountant roles.

	      Jun 14, 2026	    

	      Tax, Legal & TRESA	    

Canada’s Foreign Buyer Ban Is Extended to 2027: Who’s Banned and the Key Exceptions

Canada's Prohibition on the Purchase of Residential Property by Non-Canadians Act now runs to January 1, 2027. It bars non-citizens and non-permanent residents from buying residential property (buildings of 3 units or fewer), with exceptions for some students, work-permit holders, and spousal co-purchases. Here's the breakdown.

	      Jun 13, 2026	    

	      Tax, Legal & TRESA	    

Sold in Under 12 Months? Canada’s Anti-Flipping Rule Taxes Your Whole Profit

Canada's Residential Property Flipping Rule (since Jan 1, 2023): sell a home held under 365 days and the profit is fully taxed as business income — no 50% capital gains rate, no principal residence exemption — unless a life-event exemption applies. Here's how it works.

	      Jun 13, 2026	    

	      Tax, Legal & TRESA	    

Capital Gains Tax When You Sell a Home in Ontario: The 2026 Rules

Selling your principal residence is usually tax-free; selling a rental or second home triggers capital gains tax. Here's how the 2026 rules work — the 50% inclusion rate, the Principal Residence Exemption, and where assignment flips get taxed as business income.

	      Jun 6, 2026	    

	      Tax, Legal & TRESA	    

Could Someone Sell Your House Out From Under You? Ontario Title Fraud and How to Protect Yourself

Title fraud lets criminals impersonate owners and sell or mortgage a home without their knowledge. Here's how it happens in Ontario, who's most at risk, and how to protect yourself.

	      Jun 4, 2026	    

	      Tax, Legal & TRESA	    

Ontario Land Transfer Tax, Toronto MLTT & the First-Time Buyer Rebate: A 2026 Breakdown

Buying in Toronto means paying land transfer tax twice. Here's how Ontario LTT and Toronto MLTT work in 2026, the first-time buyer rebates, and a full worked example.

	      Jun 4, 2026	    