{"id":65011,"date":"2023-03-16T09:38:03","date_gmt":"2023-03-16T13:38:03","guid":{"rendered":"https:\/\/ville.ddo.qc.ca\/?page_id=65011"},"modified":"2026-01-06T12:10:36","modified_gmt":"2026-01-06T17:10:36","slug":"duties-of-transfer-of-immovables","status":"publish","type":"page","link":"https:\/\/ville.ddo.qc.ca\/en\/my-city\/administration-and-finance\/duties-of-transfer-of-immovables\/","title":{"rendered":"Duties of Transfer of Immovables"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"65011\" class=\"elementor elementor-65011 elementor-64978\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f08ec84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f08ec84\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-929f9a9\" data-id=\"929f9a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1e16e1 elementor-widget elementor-widget-heading\" data-id=\"a1e16e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Duties of Transfer of Immovables<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8f88d2 elementor-widget elementor-widget-text-editor\" data-id=\"a8f88d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under provincial legislation, a duty on the transfer must be collected by the City for the transfer of any immovable located in the City.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f6d536 elementor-widget elementor-widget-text-editor\" data-id=\"3f6d536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Since January 1<sup>st<\/sup> 2023, a special duty of 200$ will be required to be paid for each transfer of immovable according to article 20.1 of the Act Respecting Duties on Transfers of Immovables, except for transactions under 5 000 $ (article 20 a)) and transactions towards a charity organization (article 17 a.1)).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d7ddd elementor-widget elementor-widget-heading\" data-id=\"45d7ddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Thresholds and rates established and effective as of January 1st, 2026<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8e4980 elementor-widget elementor-widget-heading\" data-id=\"b8e4980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">The rates of these duties are set as follows:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85aaa80 elementor-widget elementor-widget-text-editor\" data-id=\"85aaa80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>0.5% on that part of the basis of imposition which does not exceed $62,900<\/li><li>1% on that part of the basis of imposition which is in excess of $62,900 without exceeding $315,000<\/li><li>1.5% on that part of the basis of imposition which is in excess of $315,000 without exceeding $500,000<\/li><li>2.5% on that part of the basis of imposition which is in excess of $500,000 without exceeding $750,000<\/li><li>3% on that part of the basis of imposition which exceeds $750,000<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a4f92a elementor-widget elementor-widget-heading\" data-id=\"0a4f92a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">For example, for a basis of imposition of $1,150,000, the duty on the transfer would be:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3fdc6 elementor-widget elementor-widget-text-editor\" data-id=\"da3fdc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li>We multiply $62,900 by 0.5% = $314.50<\/li>\n<li>We multiply $252,100 by 1% = $2,521.00<\/li>\n<li>We multiply $185,000 by 1.5% = $2,775.00<\/li>\n<li>We multiply $250,000 by 2.5% = $6,250.00<\/li>\n<li>Finally, we multiply $400,000 by 3% = $12,000.00<\/li>\n<li>We add up the results. Therefore, for a basis of imposition of $1,150,000, the total duty on the transfer will be $23,860.50<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c829a7f elementor-widget elementor-widget-heading\" data-id=\"c829a7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Thresholds and rates established and effective for 2025<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d247813 elementor-widget elementor-widget-heading\" data-id=\"d247813\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">The rates of these duties are set as follows:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87edba3 elementor-widget elementor-widget-text-editor\" data-id=\"87edba3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>0.5% on that part of the basis of imposition which does not exceed $61,500<\/li><li>1% on that part of the basis of imposition which is in excess of $61,500 without exceeding $307,800<\/li><li>1.5% on that part of the basis of imposition which is in excess of $307,800 without exceeding $500,000<\/li><li>2.5% on that part of the basis of imposition which is in excess of $500,000 without exceeding $750,000<\/li><li>3% on that part of the basis of imposition which exceeds $750,000<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aef281b elementor-widget elementor-widget-heading\" data-id=\"aef281b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">For example, for a basis of imposition of $1,150,000, the duty on the transfer would be:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cc7751 elementor-widget elementor-widget-text-editor\" data-id=\"3cc7751\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>We multiply $61,500 by 0.5% = $307.50<\/li><li>We multiply $246,300 by 1% = $2,463.00<\/li><li>We multiply $192,200 by 1.5% = $2,883.00<\/li><li>We multiply $250,000 by 2.5% = $6,250.00<\/li><li>Finally, we multiply $400,000 by 3% = $12,000.00<\/li><li>We add up the results. Therefore, for a basis of imposition of $1,150,000, the total duty on the transfer will be $23,903.50<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-74f0b39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74f0b39\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0734eb0\" data-id=\"0734eb0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b57e7fd elementor-widget elementor-widget-heading\" data-id=\"b57e7fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payment of duties on the transfer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-692be02 elementor-widget elementor-widget-text-editor\" data-id=\"692be02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This duty is payable in one instalment within thirty (30) days of the mailing of the tax bill by the City. The basis of imposition for transfer duties will be the greatest of the following amounts:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a7c84 elementor-widget elementor-widget-text-editor\" data-id=\"13a7c84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>The amount of the counterpart provided for the transfer of the immovable;<\/li><li>The amount of the counterpart stipulated for the transfer of the immovable; or<\/li><li>The amount of market value at the time of the transfer of the immovable.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bbe682 elementor-widget elementor-widget-text-editor\" data-id=\"0bbe682\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The amount of market value at the time of the transfer of the immovable is represented by the value of the property found on the current evaluation roll multiplied by a comparative factor designed to reflect the up-to date market and\/or replacement value.\u00a0This comparative factor is:<\/p><ul><li>1.00 for 2026;<\/li><li>1.08 for 2025<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-964ea10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"964ea10\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-221b7ae\" data-id=\"221b7ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b22cb7 elementor-widget elementor-widget-heading\" data-id=\"5b22cb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Useful references<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93734a8 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"93734a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cs\/D-15.1\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-link\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">An Act respecting duties on transfers of immovables (R.S.Q, Chapter D-15)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97ab710 elementor-widget elementor-widget-text-editor\" data-id=\"97ab710\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This information sheet contains information of no legal value; the official regulation of the Law prevails.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7df09d elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d7df09d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/montreal.ca\/en\/topics\/property-assessment-rolls\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-link\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Consult the new evaluation roll<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Duties of Transfer of Immovables Under provincial legislation, a duty on the transfer must be collected by the City for the transfer of any immovable located in the City. Since January 1st 2023, a special duty of 200$ will be required to be paid for each transfer of immovable according to article 20.1 of the [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":20468,"parent":17247,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-65011","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ville de Dollard-des-Ormeaux<\/title>\n<meta name=\"description\" content=\"Duties of Transfer of Immovables Under provincial legislation, a duty on the transfer must be collected by the City for the transfer of any immovable\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ville.ddo.qc.ca\/en\/my-city\/administration-and-finance\/duties-of-transfer-of-immovables\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Duties of Transfer of Immovables - 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