Does buying a mobile home or land in a mobile home park qualify for the Ontario first-time buyer LTT rebate?

Whether an Ontario first-time buyer LTT rebate applies to a mobile home purchase depends on what exactly is being purchased and registered. Ontario land transfer tax applies to transfers of "land," which includes real property but not personal property.

A mobile home that is not permanently affixed to land and has not been converted to real property is typically treated as personal property (chattel), not land. A transfer of a chattel mobile home would not attract LTT and therefore the rebate would have no application.

If the purchase includes an interest in the underlying land of a mobile home park — for example, buying a lot within a land-lease community — or if the mobile home has been affixed to a freehold or condominium lot, LTT may be triggered and the rebate could apply. The key question is whether the registered transfer includes an interest in land. These situations are fact-specific. Speak with a real estate lawyer who can review the specific transaction documents before you close.