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Closing Day Differences When Buying a Rental Property in Ontario

Financing, insurance, tax refunds, and the statement of adjustments all work differently when you're closing on an Ontario rental property instead of a home.

Real Estate5 min readTSLBy the Treadstone Law team · OntarioUpdated 2026-07
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Key takeaways
  • Mortgage default insurance — through CMHC or a private insurer — is required in Ontario whenever a buyer's down payment is below 20% of the purchase price; 20% or more is treated as a…
  • Ontario's land transfer tax first-time-buyer refund requires the purchaser to move into the home as a principal residence within a set period after closing.
  • A standard homeowner's insurance policy is built around owner-occupancy.

If you've closed on a home before, you might assume closing on a rental property works the same way — same lawyer, same land transfer tax, same paperwork, just a different address. Several things actually change when the buyer's plan is to rent the property out rather than live in it, and some of those differences show up as early as the financing stage. Closing on a rental property in Ontario carries a distinct checklist worth understanding before you make an offer, not on closing day itself.

Financing: Different Rules for Non-Owner-Occupied Purchases

Mortgage default insurance — through CMHC or a private insurer — is required in Ontario whenever a buyer's down payment is below 20% of the purchase price; 20% or more is treated as a conventional mortgage that doesn't need it. In practice, lenders and insurers generally reserve the lowest-down-payment, insured mortgage options for owner-occupied purchases. If you won't be living in the property, plan for a larger down payment and different underwriting from the outset, rather than assuming the same financing path applies as it would for a home you're moving into.

Land Transfer Tax Refunds Don't Apply

Ontario's land transfer tax first-time-buyer refund requires the purchaser to move into the home as a principal residence within a set period after closing. A property you're buying specifically to rent out doesn't meet that requirement, so this refund isn't available — something to build into your budget rather than discover after the fact.

Insurance Has to Be in Place — and It's a Different Policy

A standard homeowner's insurance policy is built around owner-occupancy. A rental purchase requires a landlord or rental-dwelling policy instead, and most lenders won't release mortgage funds without proof it's in place. Lining this up takes more advance planning than a typical home purchase, particularly if the property will sit vacant for any period after closing.

The Statement of Adjustments Looks Different When There's a Tenant

On any Ontario closing, the lawyers prepare a statement of adjustments to prorate items like property tax between buyer and seller. When the property is tenanted, additional items typically need to be addressed: any prepaid rent for the period after closing, and the tenant's last month's rent deposit (plus any interest owed on it), which is generally transferred from the seller to the buyer as the new landlord.

Owner-Occupied Purchase vs. Rental Purchase: What Changes at Closing

Buying to live inBuying to rent out
Down payment / insured mortgageInsured, lower down payment options generally availableLenders typically expect a larger down payment; insured options are limited
LTT first-time-buyer refundAvailable if you qualify and move inNot available — no principal-residence occupancy
InsuranceStandard homeowner policyLandlord/rental-dwelling policy required
Tenant-related adjustmentsNot applicableLast month's rent deposit, prepaid rent addressed on the statement of adjustments
Occupancy on closingVacant possession expectedVacant, or subject to an existing tenancy — must be addressed in the offer

What to Confirm With Your Lawyer Before Closing

Frequently asked questions

Can I still get a high-ratio, low-down-payment mortgage on a rental property?

Generally not on the same terms available to owner-occupied purchases — insured mortgage programs are typically designed for buyers who will live in the home. Confirm directly with your lender or mortgage broker what financing is actually available for a non-owner-occupied purchase before you rely on a specific down payment figure.

What happens to the tenant's last month's rent deposit when the property sells?

It's typically transferred from the seller to the buyer as part of closing, along with any interest owed on it, since the buyer becomes the new landlord responsible for the tenancy. Your lawyer will address this on the statement of adjustments.

Do I lose the first-time buyer land transfer tax refund if I buy a rental instead of a home to live in?

Yes — the refund requires the purchaser to move in as a principal residence within a defined period after closing, which a rental purchase doesn't satisfy. Confirm current eligibility rules with your lawyer before assuming the refund applies.

What if the seller told me the property would be vacant, but the tenant is still there on closing day?

This needs to be addressed directly with your lawyer as soon as it comes up — how it's resolved depends on what your agreement of purchase and sale actually says about vacant possession, and the specific facts of the tenancy involved.

This article is general information, not legal advice. Reading it does not create a lawyer-client relationship. Ontario laws, tax rates, and government programs change, and how the law applies depends on your specific facts. For advice about your situation, speak with a licensed Ontario lawyer. Treadstone Law is licensed by the Law Society of Ontario — reach us at 1-844-900-1070 or start a file online.

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