夫妻的定义：
Land Transfer Tax Act 土地转让税法案中对夫妻的定义包括已婚夫妇和同居配偶。同居配偶需要同居三年以上，或者有共同的子女（亲生或抱养）。
"Spouse" means a spouse as defined in section 29 of the Family Law Act. This means either of two persons who are married to each other, or who are not married to each other and who have cohabited,
- continuously for a period of not less than three years, or
- in a relationship of some permanence, if they are the natural or adoptive parents of a child.
夫妻间改变产权所有方式，tenants in common 和joint tenant之间的相互转换：
大鹏和珍珍订婚后一起购入房产，由于没有领证结婚，所以采取了tenants-in-common的方式，两人各自占50%。 购房一年后，两人正式成为夫妻，决定把产权方式改为joint tenant。此时请律师登记一个Transfer，只为改变产权所有方式，这个过户中，无需支付土地转让税。两年后，大鹏和珍珍由于性格不合，打算协议离婚，和平分家，考虑到房子资产升值不错，暂时不想卖掉，两人各自出去租房，而把名下的大房子租给一个三口之家。这时候，两人再去找律师登记一个Transfer, 把产权方式再改回tenants-in-common, 这个过户中，也无需支付土地转让税。
关于两种产权所有方式tenants-in-common与joint tenants 的区别和使用方法，请看这里“ 从父子之争，谈谈房屋产权 ”
把老婆或老公加到产权上：
买房时候只有老公或者老婆一人注册为户主（可能为了申请贷款方便，可能为了税务规划或其他原因），几年后想把另一半加到产权上。又或者，老公把房产转给老婆。
如果客户有这个打算，我们的第一个回复就是，您的房子有贷款吗，如果有贷款，请先去问银行。根据银行的标准合同条款，任何形式的房产更名或转让，都必须得到贷款银行的认可。当您获得银行点头后，也就是银行同意了贷款的债务人从老婆变成老婆+老公。
这笔转让交易中，如果老公和老婆之间没有任何直接或间接的报酬交换，那么对价(consideration)并不是零，而是注册贷款剩余本金（outstanding balance) 的一半。根据土地转让税法案第696条例的规定(Land Transfer Tax Act, Reg. 696)， 这一交易无需缴纳土地转让税（Exemption), 律师在电子登记证上需要勾选以下声明：
The value of the consideration must be entered on line 1(b)(i) of the Consideration tab. Statements 9085 and 9086 must be selected under the Exemption tab:
| 9085 | This conveyance qualifies for an exemption from tax pursuant to R.R.O. 1990, Regulation 696 as the transferor is the spouse or former spouse of the transferee and: |
| 9086 | The only consideration passing is the assumption of any encumbrance registered against the lands. |
律师需要在电子登记证上勾选以下声明：
If no value of the consideration is otherwise passing for the transfer, a nominal amount (e.g., $2) must be entered in the Consideration tab. Statements 9049, 9146 and 9048 must be selected under the Nominal tab:
| 9049 | Explanation for nominal considerations: |
| 9146 | m) Inter-spousal transfer for natural love and affection |
| 9048 | The land is not subject to an encumbrance |
老婆转给老公，老公转给老婆：
和上面一个小标题的原理完全一样。
两口子离婚分家：
根据分居协议分家产
大鹏和珍珍的婚姻房，只有大鹏一人是注册户主， 婚后两年，两人和平分手，并请家庭律师起草了分居协议。根据协议规定，大鹏将30%的产权转让给珍珍。这一交易的对价（consideration)为分居协议中商定的对价/报酬, 外加剩余贷款本金的30%。根据土地转让税法案第696条例的规定(Land Transfer Tax Act, Reg. 696)， 这一交易无需缴纳土地转让税（Exemption), 律师在电子登记证上需要勾选以下声明：
The value of the consideration must be entered in the applicable lines of the Consideration tab. Statements 9085 and 9087 must be selected under the Exemption tab:
| 9085 | This conveyance qualifies for an exemption from tax pursuant to R.R.O. 1990, Regulation 696 as the transferor is the spouse or former spouse of the transferee and: |
| 9087 | The conveyance is in compliance with the terms of a written agreement pursuant to which the parties have agreed to live separate and apart. |
原理和协议分居类似，只是律师需要勾选的声明略有不同：
The value of the consideration must be entered in the applicable lines of the Consideration tab. Statements 9085 and 9088 must be selected under the Exemption tab:
| 9085 | This conveyance qualifies for an exemption from tax pursuant to R.R.O. 1990, Regulation 696 as the transferor is the spouse or former spouse of the transferee and: |
| 9088 | The conveyance is in compliance with the direction of an order or judgement made by a court of competent jurisdiction. |
房产增值税，个人收入税议题：
您的交易律师可以回答关于土地转让税的问题，但夫妻间的房产转让，您需要同样考虑房产增值税即个人所得税问题。所以在请律师进行转让操作前，定会建议您先咨询会计师和家庭财务规划师，以决定转让是否符合夫妻财税规划的长期利益。
参考资料：
- Transfers of Land Between Spouses，Bulletin LTT 1-2012 - Ontario Ministry of Finance
- Transactions for Nominal Consideration，Bulletin LTT 10-2000 - Ontario Ministry of Finance
- Land Transfer Tax FAQ- Ontario Ministry of Finance
- 家庭成员之间房产转让的税务后果 - JKTax.ca
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