This Practice Note addresses Ontario land transfer tax under the Land Transfer Tax Act, R.S.O. 1990, c. L.6 (LTTA), and certain closely allied taxes relevant to commercial real estate practice. Although this practice note applies only to Ontario, every jurisdiction in the country has some sort of tax, stamp duty, or mutation charge that operates on the change of ownership in a fashion similar to the land transfer tax described in section 2 of the LTTA.