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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 50 000 $; plus
  • 1 % on the portion between 50 001 $ and 250 000 $; plus
  • 1,5 % on the exceeding portion, from 250 001 $

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

  • 50 000 $ x 0,005 = 250 $
  • 50 000 $ x 0,010 = 500 $
    Total = 750 $

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.)

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Michel Grenier

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450-226-3232, poste 106

Josée Aubin

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450-226-3232, poste 105
Télécopieur : 450-226-8786
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