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[Music] when it comes to exemptions there are several exemptions available for the property transfer tax but it is best to double check with your legal representative your lawyer notary has to make sure that you qualify for the exemption sometimes one might assume an exemption applies but it doesnt technically meet all the requirements for example there is an exemption to transfer a home from a parent to a child but to qualify for that exemption it has to be less than 1.24 acres as well as it has to be the residence of at least the parent or the child in the six months prior to the transfer so these are little items that you can double check with with your legal representative to make sure that you qualify for the exemption another pitfall people sometimes run into with assessing whether they qualify for the exemption is with respect to the first time home buyers exemption they have to be sure that they actually never owned an interest in any residence anywhere in the world previously