一般来讲，在安省购置物业，买方在交割的时候都需要向安省缴纳一次性的物业交易税。

其税率如下： 

$55，000以下（包括$55，000）             0.50%

$55,001至$250，000                          1.00%

$250,001至$400，000                             1.50%

$400,001以上                                           2.00% 

比如，你购买了一栋价值$500,000的房产。你需要缴纳的安省物业交易税为$6,475。

计算如下：$55,000 x 0.50%                              $275

                $195,000 x 1.00%                             $1,950

                $150,000 x 1.50%                                     $ 2,250

                    $100,000 x 2.00%                                     $2,000

 Land Transfer Tax  In general, if you buy land or an interest in land in Ontario, you must pay Ontario’s land transfer tax, whether or not the transfer is registered at one of Ontario’s land registry offices. Land includes any buildings, buildings to be constructed, and fixtures (such as light fixtures, built-in appliances and cabinetry). Land transfer tax is normally based on the amount paid for the land, in addition to the amount remaining on any mortgage or debt assumed as part of the arrangement to buy the land. In some cases, land transfer tax is based on the fair market value of the land, for example, where:·                    A lease can exceed 50 years; ·                    Land is transferred from a corporation to one of its shareholders; and ·                    Land is transferred to a corporation, if shares of the corporation are issued.   

Land Transfer Tax Rate