Use the Land Tax Deferment Act Declaration When Facing Delays
Customers may receive a defect for transfer application if a Land Tax Deferment Act (LTDA) charge remains on title and the required Notice of Satisfaction has not yet been received.
To avoid a defect in this situation, customers are encouraged to use the preapproved Land Tax Deferment Act Declaration on the Declaration form. This confirms that:
- The customer is aware of the LTDA charge; and
 - Steps are being taken to have it discharged.
 
When this declaration is selected:
- The application will be held until the LTDA release is submitted
 - A Notice Declining to Register will not be issued immediately
 - This provides time to upload the required Notice of Satisfaction
 
Where to Find Guidance
- Section 4.6 of the Land Title Practice Guide – Declaration Form
 - Section 7.2 of the Practice Guide – Freehold Transfer (Form A)
 
Using this declaration appropriately helps prevent unnecessary defects when delays in documentation are outside your control.