In Nunavut, there is no land transfer tax, but the territory charges registration fees based on the property value. For properties valued less than $1 million, the fees are $1.50 for every $1,000 of the value, subject to a minimum fee of $60. For properties worth more than $1 million, the fee is $1,500 plus $1 for every $1,000 over $1 million. For mortgages, the fee is $1 for every $1,000 of the mortgage amount, subject to a minimum fee of $40. Nunavut or it's municipalities do not offer a rebate for first-time homebuyers.