Real property transfer tax

According to An Act respecting duties on transfer of immovables, every Municipality in the province must collect duties on the transfer of any immovable property situated within its territory. The same rate applies across Quebec and is established according to the following:

  • 0,5 % of the first 50 400 $; plus
  • 1 % on the portion between 50 401 $ and 251 800 $; plus
  • 1,5 % on the portion between 251 801 $ and 499 999 $; plus
  • 2,5 % on the portion exceeding 500 000 $.

By-law 553-2018

For example, for the purchase of a $100 000 property, the real property transfer tax is established as follows:

  • 50 400 $ x 0,005 = 252 $
  • 50 401 $ x 0,010 = 496 $
    Total = 748 $

The Municipality will invoice the owner who will have thirty (30) days to pay it. The imposition base is calculated using the higher of the following amounts:

  • The amount of the consideration furnished for the transfer of the immovable;
  • The amount of the consideration stipulated for the transfer of the immovable
  • The amount of the market value at the time of its transfer. (According to the law, the market value being the product obtained by the multiplication of the assessment roll value for the unit, or the portion transferred corresponding to the property, which ever the case, by the established roll coefficient.)
 
 

Human Ressources

 

Michel Grenier

Directeur des services administratifs
450 226-3232, poste 106
 

Linda Zinkewich

Adjointe administrative à la taxation
450 226-3232, poste 110
 
 
 
 
 

567, chemin du Village
Morin-Heights (Québec)
J0R 1H0

Telephone : 450 226-3232
Fax : 450 226-8786
municipalite@morinheights.com

 

The Town Hall is opened from
Monday to Friday
8:30 to 12:00 and from
13:00 to 16:30