Land Transfer Tax (LTT) Rebate The LTT refund program is for residents of Ontario, but other provinces also have similar programs. You may receive a refund from the Ontario government of up to $2,000 of the land transfer tax you paid on your first home. In order to qualify for this rebate, you must be at least 18 years old and you cannot have previously owned a home, or an interest in a home, anywhere in the world. Also, your spouse cannot have owned a home, or an interest in a home anywhere in the world, while they were your spouse. If you apply for this rebate well enough in advance of your completion date, you may receive the refund at the time your home purchase is registered by your lawyer. Otherwise, you will need to apply for it no later than 18 months after the registration date.