{"id":936,"date":"2024-10-02T15:05:11","date_gmt":"2024-10-02T19:05:11","guid":{"rendered":"https:\/\/www.gslr.ca\/my-municipality\/administration-and-finances\/mutations\/"},"modified":"2026-02-02T13:21:13","modified_gmt":"2026-02-02T18:21:13","slug":"land-transfer-tax","status":"publish","type":"page","link":"https:\/\/www.gslr.ca\/en\/my-municipality\/administration-and-finances\/land-transfer-tax\/","title":{"rendered":"Land Transfer Tax"},"content":{"rendered":"\n
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Aerial top down view of residential neighbourhood showing trees changing color during fall season in Montreal, Quebec, Canada.<\/figcaption><\/figure>\n\n\n
Accueil<\/a> \n <\/use><\/svg>\n <\/span> My Municipality<\/a> \n <\/use><\/svg>\n <\/span> Administration and Finances<\/a> \n <\/use><\/svg>\n <\/span> Land Transfer Tax<\/span><\/span><\/div>\n\n\n

Land Transfer Tax<\/strong><\/h1>\n\n\n\n\n\n

Land Transfer Tax (Welcome Tax)<\/strong><\/strong><\/h2>\n\n\n\n

Under the provisions of the Act regarding duties on transfers of immovable property (R.S.Q., c. D-15.1), municipalities must collect a tax on the transfer of ownership of any property located within their territory. This tax must be paid by the buyer of the property. It is a one-time payment and must be paid 30 days after the issuance of the invoice.<\/p>\n\n\n\n

Please note that the Municipality does not reissue property tax bills to the new owner of a property.<\/strong> It is therefore the responsibility of the new owner to ensure that all outstanding municipal taxes are paid.<\/p>\n\n\n\n

The tax rate<\/strong> applicable to transfer duties is the greater of the following amounts:<\/p>\n\n\n\n

The counterparty provided for the transfer of the property, i.e. the amount actually paid, excluding GST and QST;<\/p>\n\n\n\n

The counterparty amount stated for the transfer of the property (generally the amount stated in the deed of sale);<\/p>\n\n\n\n

The market value of the property at the time of transfer, i.e. the value entered on the municipality’s property assessment multiplied by the comparative factor determined by the year in which the transfer is made.<\/p>\n\n\n\n

The comparison factor applicable to the Municipality is 1 for the 2026 fiscal year.<\/strong><\/p>\n\n\n\n

The calculation <\/strong>of the charge is based on the following parameters:<\/p>\n\n\n\n

Portion of Tax Base <\/strong><\/th><\/th><\/tr><\/thead>
does not exceed $62,900<\/td>0.5%<\/td><\/tr>
that exceeds $62,900 but not $315,000<\/td>1%<\/td><\/tr>
that exceeds $315,900 but not $500,000<\/td>1.5%<\/td><\/tr>
that exceeds $500,000<\/td>3%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Exemption<\/strong><\/strong><\/h2>\n\n\n\n

A buyer may be exempted from the transfer tax in cases covered by the Act concerning duties on transfers of real estate. The notary must include a note in the deed of sale (or deed of transfer), so that the buyer can benefit from the transfer tax exemption in cases provided for by law. However, the municipality has the right to request any documents that may legitimize the exemption request, and to refuse it if said documents are deemed unsatisfactory.<\/p>\n\n\n\n

Main scenarios for exemption:<\/strong><\/p>\n\n\n\n