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You cannot claim land transfer tax in your situation. As per CRA, you can claim $5,000 for the purchase of a qualifying home in the year if both of the following apply:
Because you are not a first-time homebuyer, you cannot claim this credit.
You can visit the article on Home buyers' amount to learn more about home buyers' amount.
As per CRA, you cannot deduct the land transfer taxes you paid when you bought your property. Add these amounts to the cost of the property.
Click here to learn about rental expenses you can’t deduct.
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