Land Transfer Taxes (LTT) are provincial taxes levied on the exchange of real estate, and are the responsibility of the purchaser. Usually the LTT is a percentage of the property value.  All provinces have a land transfer tax except Alberta and Saskatchewan (who instead levy a much smaller fee). Note that Ontario, Toronto, B.C. and PEI there are LTT rebates for first time homeowners. Also, keep in mind that Toronto is an exception as it charges an additional municipal tax (see Toronto section for additional information).

Nova Scotia

In Nova Scotia, the land transfer tax, or deed transfer tax, varies by municipality and county.  The current rate for the Halifax area is 1.5%; see the Municipal Deed Transfer Tax table for rates outside the Halifax area below:

Municipal Deed Transfer Tax
County Municipality Rate Pay at LRO
Annapolis Municipality of the County of Annapolis 1.5% Annapolis
Annapolis Town of Annapolis Royal 1.5% Annapolis
Annapolis Town of Bridgetown 1.5% Annapolis
Annapolis Town of Middleton 1.5% Annapolis
Antigonish Municipality of the County of Antigonish 1.0% Antigonish
Antigonish Town of Antigonish 1.5 % Antigonish
Cape Breton Cape Breton Regional Municipality 1.5% Cape Breton
Colchester Municipality of the County of Colchester 1.0% Colchester
Colchester Town of Stewiacke 1.0% Colchester
Colchester Town of Truro 1.0% Colchester
Cumberland Town of Amherst 1.25% Amherst
Cumberland Municipality of the County of Cumberland 1.5% Amherst
Cumberland Town of Oxford

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Cumberland Town of Parrsboro 1.0% Amherst
Cumberland Town of Springhill 0.5% Amherst
Digby Municipality of the District of Clare 0.5% Digby
Digby Town of Digby 1.25% Digby
Digby Municipality of the District of Digby 1.0% Digby
Guysborough Town of Canso 0.5%

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Guysborough Municipality of the District of Guysborough 1.0% Guysborough
Guysborough Town of Mulgrave 1.0% Guysborough
Guysborough Municipality of the District of St. Mary’s .75% Guysborough
Halifax Halifax Regional Municipality 1.5% Halifax
Hants Municipality of the District of Hants East 1.5% Hants
Hants Municipality of the District of Hants West 1.0% Hants
Hants Town of Hantsport

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Hants Town of Windsor 1.5% Hants
Inverness Municipality of the County of Inverness 1.5% Inverness
Inverness Town of Port Hawkesbury 0.5% Inverness
Kings Town of Berwick 1.5% Kings
Kings Town of Kentville

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Kings Municipality of the County of Kings

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Kings Town of Wolfville 1.5% Kings
Lunenburg Town of Bridgewater 1.0% Lunenburg
Lunenburg Municipality of the District of Chester 1.0% Lunenburg
Lunenburg Municipality of the District of Lunenburg 1.25%     Lunenburg
Lunenburg Town of Lunenburg 1.0% Lunenburg
Lunenburg Town of Mahone Bay 1.0% Lunenburg
Pictou Town of New Glasgow 1.0% Pictou
Pictou Town of Pictou 1.0% Pictou
Pictou Municipality of the County of Pictou 1.0% Pictou
Pictou Town of Stellarton 1.0% Pictou
Pictou Town of Trenton 1.0% Pictou
Pictou Town of Westville 1.0% Pictou
Queens Region of Queens Municipality 1.0% Queens
Richmond Municipality of the County of Richmond 1.0% (as of Oct. 14, 2010) Richmond
Shelburne Municipality of the District of Barrington

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Shelburne Town of Clark’s Harbour 1.0% Shelburne
Shelburne Town of Lockeport 1.5% Shelburne
Shelburne Town of Shelburne 1.0% Shelburne
Shelburne Municipality of the District of Shelburne 1.5% Shelburne
Victoria Municipality of the County of Victoria 1.0% Baddeck
Yarmouth Municipality of the District of Argyle 1.0% Yarmouth
Yarmouth Town of Yarmouth 1.0% Yarmouth
Yarmouth Municipality of the District of Yarmouth 1.0% Yarmouth

Sources: http://www.gov.ns.ca/snsmr/property/default.asp?mn=282.46.1064.1100