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Housing Affordability & Tax in Canada — The True Cost of Homeownership by Province

How property tax, land transfer tax, GST/HST on new builds, and mortgage qualification rules interact to determine the real cost of buying and owning a home in each Canadian province. Analysis covers 2026 mill rates, LTT schedules, and CMHC rules.

Monthly Ownership Cost by Province (median-priced home, 10% down, 4.5% rate)

Province Median Price Mortgage P&I Property Tax CMHC Premium Total/mo Upfront (down+LTT)
ON $835,000 $4,159 $487 $129 $4,775 $98,175
BC $925,000 $4,608 $385 $143 $5,136 $109,500
AB $480,000 $2,391 $280 $74 $2,745 $48,145
QC $455,000 $2,266 $341 $70 $2,678 $49,800
MB $370,000 $1,843 $370 $57 $2,270 $42,725
SK $310,000 $1,544 $258 $48 $1,850 $31,735
NS $415,000 $2,067 $415 $64 $2,546 $47,725
NB $300,000 $1,494 $350 $46 $1,891 $33,000
NL $290,000 $1,445 $242 $45 $1,731 $31,050
PE $380,000 $1,893 $412 $59 $2,363 $41,800

Mortgage uses Canadian semi-annual compounding (Bank Act). CMHC premium at 3.10% (10% down). Property tax rates are weighted-average mill rates for each province's largest city. LTT includes provincial portion only (no municipal surcharges like Toronto MLTT). GST/HST on new builds is not included in the monthly — it is an upfront cost.

Upfront Tax Burden: Land Transfer Tax + GST/HST on New Build (median-priced home)

Province LTT GST/HST on New Total Upfront Tax
ON — Ontario $14,675 $108,550 $123,225
BC — British Columbia $17,000 $46,250 $63,250
AB — Alberta $145 $24,000 $24,145
QC — Quebec $4,300 $68,068 $72,368
MB — Manitoba $5,725 $18,500 $24,225
SK — Saskatchewan $735 $15,500 $16,235
NS — Nova Scotia $6,225 $62,250 $68,475
NB — New Brunswick $3,000 $45,000 $48,000
NL — Newfoundland & Labrador $2,050 $43,500 $45,550
PE — Prince Edward Island $3,800 $57,000 $60,800

GST/HST only applies to new construction (not resale). Ontario HST = 13%, NS HST = 15%, BC GST = 5% (no PST on homes). Alberta = 5% GST only. Many provinces have new housing rebates that partially refund the federal portion of GST/HST — these are not reflected here.

Key findings

  • Ontario has the highest housing tax at every stage. LTT bracket structure plus 13% HST on new builds means an Ontario buyer pays ~$123K in upfront taxes on a median-priced new build. BC is close behind at $63K but has a lower HST rate (5% vs 13%).
  • Alberta is the cheapest province to close. No provincial LTT (just a nominal ~$145 registration fee), 5% GST only, and mid-range property taxes. The total upfront cost is roughly $48K with 10% down on a median home — vs $97K in Ontario.
  • Property tax rates vary 3× across provinces. New Brunswick and PEI have the highest mill rates (~1.3–1.4%) while BC has the lowest (~0.5%). However, BC's high median price offsets the low rate — a Vancouver homeowner pays roughly the same annual property tax as a Halifax homeowner despite the lower mill rate.
  • CMHC premium adds $80–$250/month. With less than 20% down, the CMHC premium (3.10% at 10% down) adds meaningful cost. In Ontario, the premium alone adds about $180/month to a median-priced home's carrying cost.

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Re-publishable under CC-BY 4.0. Please link back to this URL so corrections propagate.

Last updated May 9, 2026Tax year 2026

Data sources: CREA MLS HPI Q1 2026, Provincial LTT/PTT schedules, CMHC mortgage insurance premium schedule, Bank Act s.6 (semi-annual compounding)

This tool is general information only, not financial advice.

Reviewed by CA Tax Tools Editorial Desk

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