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D-15.1 - Act respecting duties on transfers of immovables
Section 2
Disposition versions
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $58,900: 0.5%;
(2) on that part of the basis of imposition which is in excess of $58,900 but does not exceed $294,600: 1%;
(3) on that part of the basis of imposition which exceeds $294,600: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2024, the rate of increase used to establish the amount applicable under section 2 of this Act is 6.6763%. ((2023) 155 G.O. 1, 450).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $55,200: 0.5%;
(2) on that part of the basis of imposition which is in excess of $55,200 but does not exceed $276,200: 1%;
(3) on that part of the basis of imposition which exceeds $276,200: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2023, the rate of increase used to establish the amount applicable under section 2 of this Act is 3.7651%. ((2022) 154 G.O. 1, 431).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $53,200: 0.5%;
(2) on that part of the basis of imposition which is in excess of $53,200 but does not exceed $266,200: 1%;
(3) on that part of the basis of imposition which exceeds $266,200: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2022, the rate of increase used to establish the amount applicable under section 2 of this Act is 0.8352%. ((2021) 153 G.O. 1, 429).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $52,800: 0.5%;
(2) on that part of the basis of imposition which is in excess of $52,800 but does not exceed $264,000: 1%;
(3) on that part of the basis of imposition which exceeds $264,000: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2021, the rate of increase used to establish the amount applicable under section 2 of this Act is 2.0930%. ((2020) 152 G.O. 1, 391).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $51,700: 0.5%;
(2) on that part of the basis of imposition which is in excess of $51,700 but does not exceed $258,600: 1%;
(3) on that part of the basis of imposition which exceeds $258,600: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2020, the rate of increase used to establish the amount applicable under section 2 of this Act is 1.6548%. ((2019) 151 G.O. 1, 429).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $50,900: 0.5%;
(2) on that part of the basis of imposition which is in excess of $50,900 but does not exceed $254,400: 1%;
(3) on that part of the basis of imposition which exceeds $254,400: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2019, the rate of increase used to establish the amount applicable under section 2 of this Act is 1.035%. ((2018) 150 G.O. 1, 389).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $50,400: 0.5%;
(2) on that part of the basis of imposition which is in excess of $50,400 but does not exceed $251,800: 1%;
(3) on that part of the basis of imposition which exceeds $251,800: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
For the municipal fiscal year 2018, the rate of increase used to establish the amount applicable under section 2 of this Act is 0,7%. ((2017) 149 G.O. 1, 820).
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $50,000: 0.5%;
(2) on that part of the basis of imposition which is in excess of $50,000 but does not exceed $250,000: 1%;
(3) on that part of the basis of imposition which exceeds $250,000: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, a municipality may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000. A rate set under this paragraph may not, except in the case of Ville de Montréal, exceed 3%.
In the case of the transfer of an immovable situated in the territory of more than one municipality and in respect of which, under the third paragraph, different rates are applicable to a given part of the basis of imposition, the rate established by each municipality applies only to the portion of the part that corresponds to the portion of the basis of imposition attributable to the territory of each municipality.
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $50,000: 0.5%;
(2) on that part of the basis of imposition which is in excess of $50,000 but does not exceed $250,000: 1%;
(3) on that part of the basis of imposition which exceeds $250,000: 1.5%.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
However, to calculate the duties on the transfer of an immovable situated entirely within its territory, Ville de Montréal may, by by-law, set a rate higher than that provided for in subparagraph 3 of the first paragraph for any part of the basis of imposition which exceeds $500,000.
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the basis of imposition established in accordance with the second paragraph, according to the following rates:
(1) on that part of the basis of imposition which does not exceed $50 000: 0.5 %;
(2) on that part of the basis of imposition which is in excess of $50 000 but does not exceed $250 000: 1 %;
(3) on that part of the basis of imposition which exceeds $250 000: 1.5 %.
The basis of imposition for transfer duties shall be the greatest of the following amounts:
(1) the amount of the consideration furnished for the transfer of the immovable;
(2) the amount of the consideration stipulated for the transfer of the immovable;
(3) the amount of the market value of the immovable at the time of its transfer.
2. Every municipality must collect duties on the transfer of any immovable situated within its territory, computed in relation to the consideration of the transfer, according to the following rates:
(1) on that part of the consideration which does not exceed $50 000: 0.5 %;
(2) on that part of the consideration which is in excess of $50 000 but does not exceed $250 000: 1 %;
(3) on that part of the consideration which exceeds $250 000: 1.5 %.
2. Any municipality may, by by-law of its council, levy duties on the transfer of an immoveable situated within its territory, at the rate of three-tenths of one per cent of the value of the consideration of such transfer up to $50 000 of such value, and six-tenths of one per cent of the excess.
Such by-law comes into force on the fifteenth day following publication of a notice of its adoption in the Gazette officielle du Québec and requires no other formal promulgation.
