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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 January 1rst, 2019:

  • on that part of the basis of imposition which doex not exceed $50,900: 0.5%;
  • on that part of the basis of imposition which is in excess of $50,900 but does not exceed $254,400: 1%;
  • on that part of the basis of imposition which is in excess of $254,400 but does not exceed $508,700: 1.5%;
  • on that part of the basis of imposition which is in excess of $508,700 but does not exceed $1,017,400: 2%;
  • on that part of the basis of imposition which exceed $1,017,400: 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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