The following conditions must be met:
(1) Become a permanent resident of Canada within four years from the date of the
purchase or acquisition;
(2) Hold the property alone or with their spouse only;
(3) Occupy the property as the principal residence for the duration of the period that begins within 60 days after the date of purchase and ends when they make an application for the rebate.
Within 90 days of PR being granted, you must file the Ontario Land Transfer Tax
Refund/Rebate form and attach your Confirmation of Permanent Residence documents.
Supporting Documents:
1) Copy of the registered Transfer.
2) Copy of the Agreement of Purchase and Sale, with all schedules attached.
3) Copy of the Statement of Adjustments (if applicable).
4) If the value of the consideration is based on the fair market value of the land, any appraisals or documentation that is evidence of the fair market value of the land.
5) Proof of payment of LTT and NRST (such as a Teraview docket summary).
6) Proof of Occupancy as principal residence within 60 days of day of conveyance.
7) Permanent Resident Card, Confirmation of Permanent Residence. If the Card or Confirmation are not available, other documentation that confirms Permanent Residence Status may be accepted.
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