How realtor commission, land transfer tax, legal fees and GST/HST work in each province, and the rules that apply in 2026.
Buying or selling a home in Canada involves two kinds of cost. Some are set by law and you cannot negotiate them: land transfer tax (or Quebec's transfer duties, the "welcome tax"), GST/HST on a new home, and registration fees. Others are set by contract and you can: the realtor's commission, the lawyer's or notary's fee, and many of the extras around closing.
Start with the overview of buying and selling costs, then go to the guide for your situation. How realtor commission works explains percentage, tiered and flat-fee structures and the GST or HST charged on top. The land transfer tax by province guide compares every province, with separate guides for Ontario and Toronto, British Columbia and Quebec. Buyers of new homes should read the guide to GST/HST and the first-time buyer GST rebate, and anyone listing in 2026 should know about the Competition Bureau investigation of CREA commission rules.
Rates and thresholds are stated as published by the province or city as of October 2026. Dollar examples are illustrative. Check the official source before you rely on a figure.
Costs, Comparisons and 2026 Rules
How British Columbia's property transfer tax is calculated, who qualifies for the first-time buyer and newly built home exemptions, and worked examples at common prices.
Costs, Comparisons and 2026 Rules
A complete map of the costs of selling and buying a home in Canada in 2026, from realtor commission and HST to land transfer tax, legal fees and GST rebates.
Costs, Comparisons and 2026 Rules
What the Competition Bureau is investigating about CREA's commission and cooperation rules, how it differs from the US NAR settlement, and what to ask your realtor in 2026.
Costs, Comparisons and 2026 Rules
When GST or HST applies to a home purchase, how the First-Time Home Buyers' GST Rebate of up to $50,000 works, and how it fits with existing new housing rebates.
Costs, Comparisons and 2026 Rules
Compare land transfer tax across Canadian provinces in 2026, including Ontario, Toronto, BC, Quebec's welcome tax and the provinces that charge only title fees.
Costs, Comparisons and 2026 Rules
How Ontario land transfer tax and Toronto's Municipal Land Transfer Tax are calculated in 2026, the new MLTT brackets above $3 million, first-time buyer refunds and NRST.
Costs, Comparisons and 2026 Rules
How Quebec transfer duties (the welcome tax) are calculated and billed, why Montreal pays more, what the notary charges for, and the Quebec-specific costs sellers face.
Costs, Comparisons and 2026 Rules
How real estate commission works in Canada in 2026, from percentage and tiered rates to flat fees, the buyer-side split, GST/HST on commission and when it is paid.
