Ontario’s Land Transfer Tax is a provincial tax payable by the purchaser upon the acquisition of an interest in land by registered conveyance or unregistered disposition. Therefore, if you purchase a property or land you are responsible for paying Land Transfer Tax to the province at the time the transaction closes.

Here are some resources to more information about the land transfer tax:

About the Land Transfer Tax in Ontario Land Transfer Tax Refunds for First-Time Homebuyers  

Land Transfer Tax Calculator