Proof of Entitlement that a Qualifying First-Time HomeBuyer had purchased a “Newly Constructed Home”

01
Jun

The information in this newsletter has been supplied and prepared by the Ministry of Finance.

A qualifying first-time homebuyer of a newly constructed home can claim a land transfer tax refund upon registration by listing the Ontario New Home Warranties Plan Act registration number of the builder of the home in land transfer tax statement 9133 under the explanations tab.

If a registration number is not available, a refund claim can be made after registration by applying directly to the Ministry of Finance and by providing the Ministry with alternative documentary proof of entitlement to a warranty under the Plan.

The text of statement 9133 has been updated to reflect this policy:

  •  9133 Where the qualifying home is a “newly constructed home” in respect of which the purchasers are entitled to a warranty under the Ontario New Home Warranties Plan Act, the registration number for the builder of the newly constructed home is NUMBER. NOTE: If proof of entitlement to a warranty is based on evidence other than a registration number, the claim must be submitted directly to the Ministry of Finance and evidence must accompany the claim.

 

Please refer to Tax Bulletin LTT 1-2008 Land Transfer Tax Refunds for First-time Homebuyers for full procedures to follow to claim a refund after registration.

For more information, please contact the Ministry of Finance.

Ministry of Finance

Audit Branch

Compliance Programs Division

33 King Street West

PO Box 625

Oshawa ON L1H 8H9

Tel: 1 866 668-8297

Fax: 905 433-5770

Teletypewriter (TTY): 1 800 263-7776

Ministry website: ontario.ca/finance