Some person(s) do not pay land transfer tax on certain transfers of land. The exemptions include:
certain transfers between spouses
certain transfers from an individual to his or her family business corporation
certain transfers of farmed land between family members
certain transfers of a life lease from a non-profit organization or a charity.
A deferral of land transfer tax may be available when land is transferred between affiliated corporations, and notice of the transfer is not registered on title.