Buy a $900,000 home as a non-resident and the extra tax alone is $225,000 in Ontario, $180,000 in a British Columbia regional district or $90,000 in Nova Scotia. Enter the price, pick the province and tick the boxes below to see what the surcharge would be on your purchase.
Which provinces charge a non-resident buyer tax?
Three do. Ontario’s Non-Resident Speculation Tax is 25%. British Columbia adds a 20% property transfer tax, but only inside five regional districts. Nova Scotia charges a non-resident deed transfer tax of 10%. In every case it sits on top of that province’s regular land transfer tax, so it’s a second bill, not a replacement. Think of it as a surcharge stacked on the normal closing tax, and budget for both.
| Province | Rate | Where it applies | Extra tax on $900,000 |
|---|---|---|---|
| Ontario | 25% | Whole province, homes with one to six units | $225,000 |
| British Columbia | 20% | Metro Vancouver, Capital, Fraser Valley, Central Okanagan, Nanaimo | $180,000 |
| Nova Scotia | 10% | Residential property of three units or fewer | $90,000 |
Who counts as foreign?
Ontario aims the tax at foreign nationals, foreign corporations, and trusts with foreign trustees or beneficiaries. In the province’s own wording, foreign nationals are individuals who are not Canadian citizens or permanent residents of Canada. The details are on Ontario’s land transfer tax page. British Columbia draws a similar line. Some exemptions exist, such as provincial nominees who make the home their main residence.
Picture Li, a student from abroad who buys a condo in Hamilton. Even if she plans to stay, she pays the 25% at closing unless she holds an exemption, and then applies for a refund later if she qualifies. The calculator has a single checkbox for a foreign buyer, so it can’t decide an exemption for you.
What does it cost on a $900,000 Ontario home?
The surcharge is $225,000, which is 25% of the price. Then comes the ordinary land transfer tax, a separate bill you can size with the land transfer tax calculator.
Can you get the money back? In Ontario, yes, for a buyer who obtains permanent residence within four years, as long as the home is the principal residence and the other conditions are met. The calculator shows that refund as up to $225,000. Flip to British Columbia and a $900,000 home outside the five districts carries no surcharge at all, which you can confirm by unticking the district box. Ordinary BC buyers can work out their regular tax with the BC property transfer tax calculator.
One more detail. Prices here are whole-home figures. Ontario works the tax out on the full value of the consideration and doesn’t prorate it by ownership share.
What does this estimate miss?
Nova Scotia applies its rate to whichever is greater, the price or the assessed value, scaled by the share the buyer owns. The calculator uses the price you type and a full share. A buyer who proves residency there can escape the tax, and changes announced in August 2026 relax the proof needed and the refund timing.
Then there’s the federal ban on foreign purchasers. It’s a rule, not a tax. On the law as we last read it, the ban runs to 1 January 2027, and we found no extension. It has exceptions too, including some buyers who purchase together with a citizen partner. Prince Edward Island, Manitoba and Saskatchewan cap how many acres a non-resident can own. Prince Edward Island also charges a 1% real property transfer tax on the greater of the price and the assessed value. To add up the rest of your costs, use the closing costs calculator.
What should you do before signing an offer?
Run the numbers early, because a 25% surcharge on a house isn’t a rounding error. A few steps keep the surprises small.
- Work out your status honestly: citizen, permanent resident, work permit holder, student or corporation. The answer decides whether the tax applies at all.
- Ask a real estate lawyer whether an exemption or refund fits your case, and get the answer in writing before the deposit goes down.
- Check whether the federal purchase ban applies to the property and to you, since it can stop the sale outright.
- Keep cash aside for the tax on closing day. A refund, where one exists, comes weeks or months later.
The sources behind this page
From the Ontario, British Columbia and Nova Scotia government pages and the text of the federal Act. Ontario’s page gives 25 October 2022 as the date the 25% rate took effect. It’s an estimate, so have a lawyer look before you sign an offer. This website has no tie to any government.
About this calculator
- What it does
- Estimate the extra tax a foreign buyer pays in Ontario, British Columbia and Nova Scotia.
- Category
- Property and Estate Tax
- Last checked
- September 30, 2026
- Result type
- Estimate for information only, not tax advice.
Frequently asked questions
What is Ontario's non-resident tax rate?
It's 25% of the price, anywhere in the province. On $900,000 that comes to $225,000.
Does BC charge foreign buyers everywhere?
No. The 20% tax only applies in the Metro Vancouver, Capital, Fraser Valley, Central Okanagan and Nanaimo regional districts.
Can the Ontario tax be refunded?
Yes, if the buyer gets permanent residence within four years and meets the residence conditions.
What does Nova Scotia charge?
It adds 10% to the normal deed transfer tax. A buyer who proves residency can be exempt.
Is there a federal ban too?
There is a separate federal ban on purchases by non-Canadians, running to 1 January 2027. We found no extension.
Sources and updates
Updated: . How we check rates · Editorial team · Updates