Commercial LTT + GST/HST Calculator
Estimate your commercial land transfer tax in BC, Ontario (with Toronto MLTT) or Alberta land title fees — plus 5% GST or 13% HST with self-assessment for registered buyers.
British Columbia commercial breakdown
1% on first $200K · 2% on $200K–$2M · 3% on the portion over $2M (no upper bound — the additional 2% residential surtax over $3M doesn't apply).
GST (5%) on commercial purchase
GST/HST registrants self-assess on their next return and claim an offsetting input tax credit — typically zero net cash impact.
British Columbia commercial visual breakdown
Bars show each component of your closing tax bill at a glance. Negative bars are rebates that reduce what you owe.
Estimates only. Final amounts depend on legal status, residency, exemptions, GST/HST registration, and lender requirements. Confirm with your lawyer or notary.
- Commercial mode runs to $50M — including BC's additional 2% residential band over $3M and Toronto's luxury MLTT surtax bands (increased April 1, 2026) to $20M+
- First-time-buyer and newly-built exemptions with their real phase-out ranges, not just the headline thresholds
- GST/HST logic including commercial self-assessment — where a registered buyer pays $0 cash at closing and claims the input tax credit
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Case Studies — files like this
Anonymized case studies from our files. Names and identifying details removed.
- Case study · Commercial / PrivateThe Bank Called a $1 Million Loan on Their Commercial Building After Its Annual Review: Refinanced at 65%, Partner Bought Out, Property KeptThe bank called a roughly $1 million loan after its annual review. A one-year, interest-only private commercial mortgage of $1.7 million, about 65% of the $2,625,000 appraisal, paid out the bank, bought out the partner for about $415,000 and cleared the cards and the CRA balance.Read the file →
- Case study · Commercial / AlternativeThe Landlord Was Demolishing the Building: A Food Business Bought Its Own Commercial Property on Twelve Months of Bank StatementsTold its building would be demolished, a food business bought a $1.55 million retail property through a holding company: $1,162,500 at 75% from a commercial program that read twelve months of bank statements, about three points below the private option. Renewed in 2025 under 7%.Read the file →
- Case study · Commercial / Business FinancingFrom a $2,000 Card Increase to $1.1 Million Approved, Through the Same BankAfter eight years with the same major bank, the branch offered a $2,000 card increase. A rebuilt submission to the same bank's commercial division brought about $1.1 million approved: $75,000 in cards, a $200,000 line, $500,000 for leaseholds and equipment and a $325,000 term facility.Read the file →
Last updated: July 2026. Sources: cra-arc.gc.ca (GST/HST on real property), gov.bc.ca (PTT), ontario.ca (LTT), toronto.ca (MLTT), alberta.ca (Land Titles).
Province-specific residential LTT calculators:
- British Columbia Property Transfer Tax calculator
- Ontario Land Transfer Tax + Toronto MLTT calculator
- Alberta land title registration fees calculator
Related commercial tools:
Commercial LTT & GST questions, answered
Is GST charged on commercial real estate in Canada?+
Yes. Commercial real estate sales are taxable supplies under the Excise Tax Act. BC and Alberta charge 5% GST. Ontario charges 13% HST (5% federal + 8% provincial).
Do I have to pay GST/HST in cash at closing?+
If you are a GST/HST-registered buyer purchasing commercial property for use in commercial activities, you typically self-assess on your next GST/HST return and claim an offsetting input tax credit — net cash impact at closing is usually zero.
What is the commercial land transfer tax rate in Ontario?+
Non-residential Ontario LTT uses the same first four brackets as residential (0.5/1.0/1.5/2.0%) but the top bracket stays at 2% — the 2.5% over $2M bracket only applies to residential 1–2 SFR. First-time buyer rebates do not apply.
Does the BC additional 2% residential PTT apply to commercial?+
No. The additional 2% on the value over $3M is residential-only. Commercial / non-residential property pays 3% on the portion over $2M with no further surtax.
Does Toronto MLTT apply to commercial properties?+
Yes — base Toronto MLTT mirrors Ontario LTT and applies to all property types. The luxury surtax (4.4–8.6% over $3M, effective April 1, 2026) only applies to residential 1–2 SFR.
Every calculator here is built on published Canadian government rules and lender methodology, and was last checked for accuracy on October 18, 2026 — the arithmetic re-verified and every page re-read on screen. Rates and thresholds change — we confirm the current numbers for your file before you rely on them.