продавец не платит land transfer tax, он платит только в том случае если сам тоже покупает http://www.rev.gov.on.ca/en/tax/ltt/http://www.ramforhomes.com/ontario_land_transfer_taxCITY OF TORONTO BUYERS ONLYPlease note that if you are a buyer in the City of Toronto (416 area code), you will be subject to an additional new City of Toronto land transfer tax for any real estate purchase made in 2008 onwards.  There is however, an exemption for first time buyers buying residential real estate up to a purchase price of $400,000. The additional City of Toronto tax is calculated as follows: Up to $55,000 X .5 % of total property valueFrom $55,000 to $400,000 X 1 % of total property valueFrom $400,000 up X 2 % of total property valueAs mentioned above, the City of Toronto Tax does not affect buyers in the (905) area code.