TAX-02 · closing · tax · 416
Toronto Municipal Land Transfer Tax (MLTT)
verified
Graduated brackets mirroring Ontario LTT to $2M, then luxury tiers 4.40–8.60% from 2026-04-01.
effective 2026-04-01 → openopen card →
SYS · CODEX
Rule cards
Every rule the engine enforces carries a source, a confidence and effective dates. The same cards fire as “this really happened” callouts on the right game-month.
TAX-01 · closing · tax
Ontario Land Transfer Tax
verified
0.5% to $55K · 1.0% to $250K · 1.5% to $400K · 2.0% to $2M · 2.5% above. FTHB rebate to $4,000.
effective 2017-01-01 → opencard pending
RTA-04 · landlord · LTB
N4 — notice to end tenancy for non-payment
verified
14 days → 7 days for notices served on or after 2026-09-21 (Bill 60 wave 2). Tenant can void by paying before the order.
effective 2026-09-21 → opencard pending
MTG-01 · mortgage
Mortgage stress test
verify
Qualify at the greater of contract + 2% or 5.25%. Uninsured only since the 2025 change; B lenders exempt.
effective 2025-11-01 → opencard pending
RTA-01 · landlord · rent
Rent increase guideline
verified
2.1% for 2026, 1.9% for 2027. Units first occupied after 2018-11-15 are exempt.
effective 2026-01-01 → 2027-12-31card pending
TAX-05 · tax · 416 · annual
Vacant Home Tax declaration
verified
3% of CVA if vacant more than 6 months. Declare every year in the window or be deemed vacant.
effective 2024-01-01 → opencard pending
TAX-04 · tax · 416 · carry
Toronto property tax
verify
0.767311% of CVA for 2026 residential. Accrued monthly in the engine; instalment months to VERIFY.
effective 2026-01-01 → 2026-12-31card pending
SYS-02 · mechanic
Fog of war — what a listing reveals
assumed
Tier 1 free · showing → tier 2 · inspection ($450–750) → tier 3 · status certificate → 3c · appraisal → 4.
effective 2026-03-01 → opencard pending