Provincial Housing Measures in 2026: Taxes, Rebates and Rules by Province
Every provincial and municipal housing rule change in force in 2026, by province: land transfer taxes, speculation and vacancy taxes, rebates and tenant rules.
Federal rules set the mortgage framework; the money on closing day is mostly provincial and municipal. In 2026 the notable changes are Toronto's higher municipal land transfer tax tiers above $3 million (1 April 2026), British Columbia's speculation and vacancy tax doubling to 1% and 3% (2026 tax year), Quebec's annual indexation of welcome-tax brackets to $62,900 and $315,000, Ontario's enacted $80,000 enhanced HST rebate for new homes (agreements April 2026 to March 2027), and Nova Scotia's 10% non-resident deed transfer tax now in its second year. Everything else on this page is stable but worth knowing.
The CostToClose land transfer tax calculator applies each jurisdiction's current schedule.
By province
| Province | Transfer tax (2026) | First-time relief | Non-resident measures | Vacancy tax | Recent change |
|---|---|---|---|---|---|
| Ontario | 0.5%–2.5% brackets; Toronto adds a municipal tax with tiers to 8.60% above $20M | $4,000 (ON) + $4,475 (Toronto) | 25% NRST province-wide | Toronto 3%, Ottawa 1%, Hamilton 1% | Toronto luxury tiers raised 1 Apr 2026; enhanced HST rebate enacted |
| British Columbia | 1%/2%/3%/5% | Exempt to $500K on homes ≤ $835K; new-build to $1.1M | 20% additional PTT in designated regions | SVT 1%/3% (2026), rising to 1%/4% from 2027; Vancouver EHT 3% | SVT rates doubled for 2026; top rate rises again to 4% for 2027 |
| Alberta | Land titles fees | — | — | — | Fee schedule Oct 2024 |
| Saskatchewan | 0.4% title fee + mortgage fee | — | — | — | Fee 0.4% since Jul 2023 |
| Manitoba | 0%–2% brackets + $128 | None | — | — | — |
| Quebec | 0.5%/1%/1.5% ($62,900/$315,000); Montréal tiers to 4% | None provincially | — | — | Brackets indexed Jan 2026 |
| Nova Scotia | Municipal 0%–1.5% | None | 10% non-resident DTT | — | 10% since Apr 2025 |
| New Brunswick | 1% | None | — | — | — |
| PEI | 1% (nil ≤ $30,000) | Full exemption | — | — | — |
| Newfoundland and Labrador | Registration fees | — | — | — | — |
Sources: provincial and municipal schedules linked in each guide. Checked 14 September 2026.
Rent control and tenancy, briefly
Ontario's 2026 rent increase guideline is 2.1% for units first occupied before 15 November 2018 (newer units exempt); BC sets its guideline annually and requires personal-use eviction notices through a provincial portal since 2024; Alberta has no rent control; Quebec's tribunal publishes annual recommended increases. These affect investors' cash flow and buyers of tenanted property. See Buying a property with an existing tenant.
Ontario tightened eviction procedure further on 21 September 2026: a landlord ending a tenancy for their own use (not a purchaser's) can skip the usual one month's compensation by giving at least 120 days' notice tied to the end of the rental period, and the N4 notice period for unpaid rent shortened from 14 to 7 days.
New-home warranty and HST
Ontario (Tarion), BC (2-5-10), Alberta (1-2-5-10), Quebec (GCR) and Manitoba have mandatory new-home warranty; Atlantic provinces are voluntary. HST at 13% (Ontario) or 15% (Atlantic) applies to new homes with provincial rebates; BC, Alberta, Saskatchewan and Manitoba charge 5% GST only; Quebec charges GST plus QST with its own rebate.
Frequently asked questions
Which province has the highest land transfer tax?
Ontario, inside Toronto, where the provincial and municipal taxes combine — $40,950 on a $1.2 million home. Outside Toronto, BC and Manitoba are highest at typical prices.
Which provinces changed their rules in 2026?
Toronto raised its luxury land transfer tiers (April), BC doubled its speculation and vacancy tax, Quebec indexed its brackets, and Ontario enacted an enhanced HST rebate on new homes.
Do any provinces tax Canadian buyers from other provinces?
Nova Scotia's 10% non-resident deed transfer tax applies to anyone not resident in Nova Scotia, including Canadians from other provinces, unless they become a resident within one year (extended from six months by August 2026 administrative changes).
Which provinces have no land transfer tax?
Alberta, Saskatchewan, and Newfoundland and Labrador, plus the territories — all charge registration fees instead.
Is there a provincial first-time buyer rebate in Quebec or Manitoba?
Quebec joined the list in 2026 with a refundable welcome-tax credit of up to $5,875 for first-time buyers. Manitoba still offers no first-time buyer relief of any kind. Ontario, Toronto, BC and PEI continue their existing rebates and exemptions.
Sources
- Ontario Ministry of Finance; City of Toronto; Government of British Columbia; Alberta Land Titles; ISC Saskatchewan; Manitoba Finance; Gouvernement du Québec and Ville de Montréal; Service Nova Scotia; Government of New Brunswick; Government of PEI; Government of Newfoundland and Labrador — transfer tax and fee schedules — checked 14 Sept 2026
- Ontario Landlord and Tenant Board, 2026 rent increase guideline; BC Residential Tenancy Branch — checked 14 Sept 2026
- Tribunals Ontario, Landlord and Tenant Board operational update on legislative changes effective 21 September 2026 — checked 22 Sept 2026
- Government of Nova Scotia, Non-resident Deed Transfer Tax Regulations; O.I.C. 2026-259 effective 6 August 2026 — checked 5 Oct 2026
This is general information, checked against the sources listed on the date shown. It is not legal, tax, or mortgage advice. Rules change, so confirm with your lender or the government office concerned.