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Transfer duties

Under the Act respecting duties on transfers of immovables (R.L.R.Q., c. D-15.1), the municipality must levy a charge on the transfer of any immovable situated in its territory, calculated on the basis of the taxable amount established, according to the following rates as from July 25, 2018:

  • on that part of the basis of imposition which doex not exceed $50,400: 0.5%;
  • on that part of the basis of imposition which is in excess of $50,400 but does not exceed $251,800: 1%;
  • on that part of the basis of imposition which is in excess of $251,800 but does not exceed $503,500: 1.5%;
  • on that part of the basis of imposition which is in excess of $503,500 but does not exceed $1,007,000: 2%;
  • on that part of the basis of imposition which exceed $1,007,000: 2.5%.

The basis of imposition for transfer duties shall be the greatest 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 of the immovable at the time of its transfer

Consult the bylaw (2018)-160

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