Closing costs for a sale include a land transfer tax, a stamp tax, and attorney fees. The transfer and land taxes are assessed based on the declared value, while legal fees are charged based on actual sales price of the property. Closing costs typically run approximately 3.5% of the actual sales price, including the attorney fees. Closing costs are customarily split 50/50 between the buyer and seller. Costs of obtaining and registering a mortgage are the buyer's responsibility.