Taxation

The 2024 tax account explained.

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Find out how every dollar in your tax bill is used.

Breakdown of tax bill expenses

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Often called a “welcome tax,” a property transfer tax is an amount of money payable on the transfer of a property. The tax is paid by the acquirer of the property. For several years now, under section 12.1 of the Act respecting duties on transfers of immovables (CQLR, c. D‑15.1), transfer taxes have also been “exigible from any person who becomes an assignee of the immovable after the person who was a party to the transfer.” If there are two or more acquirers, they are jointly responsible for paying the taxes. Municipalities are required to collect transfer taxes on all property transfers in their territory.

What is a Property Transfer?

How Are Transfer Taxes Calculated?

How is the Mailing Address for the Transfer Duties Bill Determined?

Special Case: Properties Not Registered in the Land Register

Exemption

Forms (French only)

• Avis de divulgation du cessionnaire ne rencontrant plus les conditions d’exonération du droit de mutation
• Annexes aux avis de divulgation relatifs aux droits de mutation
• Avis de divulgation d’un transfert d’un immeuble non déclaré au moyen d’une réquisition d’inscription au registre foncier dans les 90 jours suivant la date du transfert

Tax rate history in TMR since 1997.

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