Are there any time limits to apply for a refund of land transfer tax?
Yes. There are a number of time limits that apply to a refund request: • If you are applying specifically for the refund for first time purchasers of newly constructed homes, you must apply within 18 months after the date on which the conveyance or disposition of the applicable home occurred. • There is no time restriction where a refund is requested for any tax paid on registration of a notice or caution where the transfer contemplated in the agreement referred to in the notice or caution did not take place. • All other refund requests must be made within 4 years after the date of payment of the tax.
