Revenu Québec Infos

Current and former employees can now claim in their income tax returns a security option deduction equal to 50% (rather than 25%) of the value of the taxable benefit for a security option in the year they acquired the securities, provided the following conditions are met:

• The benefit is deemed received for a security option that is a share in a publicly traded corporation.
• The stock option is granted to an employee under an agreement concluded after February 21, 2017.
• The stock option is granted to an employee of a corporation whose wages subject to contributions to the health services fund total $10 million or more for the calendar year in which the stock option agreement was concluded or in which the shares were acquired.
• The conditions for the deduction for stock options of a corporation that is not a Canadian Controlled Private Corporation are met.

Note that, for the purposes of source deductions of income tax only, the value of the benefit subject to a source deduction can be reduced by the amount of the security option deduction that the employee can claim in his or her income tax return.

For more information concerning the taxable benefit for security options and the deduction for security options, see the Security Options subsection.

A person, such as a car dealer or travel agent, may promote insurance products that are incidental to the products or services (for example, vehicles or travel services) that the person supplies to its customers.

The insurer that supplies the insurance product generally pays an amount to the person for the person's promotional and administrative service. This service is not considered to be a financial service. A dealer that is a GST and QST registrant will generally be required to collect the GST and the QST on the payment from the insurer.

A taxable promotional and administrative service provided by a person such as a car dealer does not become an exempt supply of a financial service of "arranging for" the insurer's supply of insurance simply because the person may be the only point of contact between the customer and the insurer.

Note

In the context of insurance, the term "arranging for" is generally intended to include intermediation activities that are normally performed by a person whose principal business is as an insurance agent or broker.

Example

A car dealer sells a car to a customer under a financing arrangement. The dealer offers the customer creditor disability insurance under which the insurer may pay all of the balance owing on the financed vehicle in the event that the customer becomes disabled. If a customer would like the insurance, the dealer ensures the customer completes a short application form, collects the insurance premium and forwards both the form and the insurance premium to the employer. The insurer pays the dealer for the service.

The dealer is making a taxable supply of a promotional and administrative service to the insurer that is not considered to be a financial service. If the dealer is a GST and QST registrant, the dealer will, as a rule, have to collect the GST and the QST on the payment from the insurer.

For more information about financial services, consult GST/HST Technical Information Bulletin B-105, Changes to the Definition of Financial Services.

An insurer may enter into an agreement with a person to have that person provide the insurer with a claims administration service relating to insurance policies the insurer issues. The insurer pays the person a fee for the service. As a rule, such a service provided to an insurer is a taxable supply.

Example

An insurer enters into an agreement with a company to have that company provide the insurer with a claims administration service relating to certain travel insurance policies the insurer supplies. The insurer pays the company a fee for the service.

As part of the service provided, the company:

• receives claim information from a claimant;
• confirms that the claimant was insured under the insurance policy when the expenses were incurred;
• checks that the expenses for which the claim is made are in accordance with the terms and conditions of the insurance policy;
• processes the insurer's payment in respect of the claim;
• obtains approval from the insurer prior to processing a claim if more than an agreed amount is claimed; and
• provides regular standard reports to the insurer regarding its service and the claims that it processes. 

In this example, the company is making a taxable supply of an administrative service to the insurer. The service is not considered to be a financial service. If the company is a GST and QST registrant, it will generally be required to collect GST and QST on the payment received from the insurer.

For more information about financial services, refer to GST/HST Technical Information Bulletin B-105, Changes to the Definition of Financial Service.

Under certain circumstances, Indians are exempt from paying consumption taxes under the GST and QST systems. However, Métis, Inuit, Non-Status Indians and Indians from the United States are not considered to be Indians for the purposes of this exemption. They must therefore pay GST and QST on taxable goods and services that they purchase (excluding zero-rated goods and services).

Likewise, the exemption from paying consumption taxes that applies to Indian bands or band-empowered entities does not apply to entities that govern or represent Métis, Inuit or Non-Status Indians.

The term "Indian" designates a person registered as such in accordance with the Indian Act. An Indian is not required to live in or maintain a dwelling on a reserve. Indigenous and Northern Affairs Canada (INAC) can issue a Secure Certificate of Indian Status (SCIS) card or a Temporary Confirmation of Registration Document (TCRD) to an Indian. No other identity or membership cards allow an Indian to obtain an exemption from paying consumption taxes.

For more information concerning SCIS, visit the INAC website. To know more about the TCRD, consult GST/HST Notice 264, Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document, published by the Canada Revenue Agency.

The term "Indian band" designates a band council or a tribal council. The expression “band-empowered entity” designates a legal person, a commission, a council, an association, a society or any other organization that belongs to or is controlled by a band, a tribal council or a group of bands (except a tribal council).

For more information, consult GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians.

Note that vendors registered for the GST and QST that collect neither tax on supplies made to individuals who wrongly claim a tax exemption are still required to remit the GST and QST they should have collected.

The decision rendered by the Supreme Court of Canada in the Daniels case states that Métis and Non-Status Indians are Indians for the purpose of federal Parliament's law making jurisdiction under section 91(24) of the Constitution Act, 1867. However, the tax exemption provided for under section 87 of the Indian Act applies only to Indians, according to the definition of “Indian” in the Indian Act. The definition is not impacted by the decision in the Daniels case, and Revenu Québec agrees with the Canada Revenue Agency that the group of people entitled to the tax exemption remains unchanged. Therefore, Revenu Québec will continue to apply and administer the exemption provided for in the Indian Act in the same way it did before the decision was rendered in the Daniels case.

Under certain circumstances, Indians are exempt from paying consumption taxes under the GST and QST systems. However, Métis, Inuit, Non-Status Indians and Indians from the United States are not considered to be Indians for the purposes of this exemption. They must therefore pay GST and QST on taxable goods and services that they purchase (excluding zero-rated goods and services). 

Likewise, the exemption from paying consumption taxes that applies to Indian bands or band-empowered entities does not apply to entities that govern or represent Métis, Inuit or Non-Status Indians. 

The term "Indian" designates a person registered as such in accordance with the Indian Act. An Indian is not required to live in or maintain a dwelling on a reserve. Indigenous and Northern Affairs Canada (INAC) can issue a Secure Certificate of Indian Status (SCIS) card or a Temporary Confirmation of Registration Document (TCRD) to an Indian. No other identity or membership cards allow an Indian to obtain an exemption from paying consumption taxes.

For more information concerning SCIS, visit the INAC website. To know more about the TCRD, consult GST/HST Notice 264, Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document, published by the Canada Revenue Agency.  

The term "Indian band" designates a band council or a tribal council. The expression “band-empowered entity” designates a legal person, a commission, a council, an association, a society or any other organization that belongs to or is controlled by a band, a tribal council or a group of bands (except a tribal council). 

For more information, consult GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians. 

Note that vendors registered for the GST and QST that collect neither tax on supplies made to individuals who wrongly claim a tax exemption are still required to remit the GST and QST they should have collected.

The decision rendered by the Supreme Court of Canada in the Daniels case states that Métis and Non-Status Indians are Indians for the purpose of federal Parliament's law making jurisdiction under section 91(24) of the Constitution Act, 1867. However, the tax exemption provided for under section 87 of the Indian Act applies only to Indians, according to the definition of “Indian” in the Indian Act. The definition is not impacted by the decision in the Daniels case, and Revenu Québec agrees with the Canada Revenue Agency that the group of people entitled to the tax exemption remains unchanged. Therefore, Revenu Québec will continue to apply and administer the exemption provided for in the Indian Act in the same way it did before the decision was rendered in the Daniels case.

Residents of Québec's border regions have the same requirement to file an income tax return as non-border residents. In other words, you are required to file a return even if you live near the border with another province or a US state.

Filing deadline

Since the regular April 30 filing deadline falls on a Sunday this year, you have until May 1 to file your 2016 income tax return and pay any income tax you may owe.

If you or your spouse earned business income, you have until June 15 to file your return. Any balance owing, however, must be paid by May 1.

Residents of Québec's border regions have the same requirement to file an income tax return as non-border residents. In other words, you are required to file a return even if you live near the border with another province or a US state.

Filing deadline

Since the regular April 30 filing deadline falls on a Sunday this year, you have until May 1 to file your 2016 income tax return and pay any income tax you may owe.

If you or your spouse earned business income, you have until June 15 to file your return. Any balance owing, however, must be paid by May 1.

Residents of Québec's border regions have the same requirement to file an income tax return as non-border residents. In other words, you are required to file a return even if you live near the border with another province or a US state.

Filing deadline

Since the regular April 30 filing deadline falls on a Sunday this year, you have until May 1 to file your 2016 income tax return and pay any income tax you may owe.

If you or your spouse earned business income, you have until June 15 to file your return. Any balance owing, however, must be paid by May 1.

Residents of Québec's border regions have the same requirement to file an income tax return as non-border residents. In other words, you are required to file a return even if you live near the border with another province or a US state.

Filing deadline

Since the regular April 30 filing deadline falls on a Sunday this year, you have until May 1 to file your 2016 income tax return and pay any income tax you may owe.

If you or your spouse earned business income, you have until June 15 to file your return. Any balance owing, however, must be paid by May 1.

Residents of Québec's border regions have the same requirement to file an income tax return as non-border residents. In other words, you are required to file a return even if you live near the border with another province or a US state. 

Filing deadline

Since the regular April 30 filing deadline falls on a Sunday this year, you have until May 1 to file your 2016 income tax return and pay any income tax you may owe. 

If you or your spouse earned business income, you have until June 15 to file your return. Any balance owing, however, must be paid by May 1.

The limits and rates for the deduction of automobile expenses and the calculation of the taxable benefits related to the use of an automobile for 2017 are as follows:

• For purposes of capital cost allowance (CCA), the maximum capital cost of passenger vehicles remains unchanged at $30,000 (plus GST and QST) for vehicles purchased after 2016. 
• The limit on the deduction of leasing costs remains unchanged at $800 per month (plus GST and QST) for leases entered into after 2016. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the maximum capital cost. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes remains unchanged at 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The limit on the deduction of interest paid on amounts borrowed to purchase a passenger vehicle remains unchanged at $300 per month for loans related to vehicles acquired after 2016. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer has been reduced to 25 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate has been reduced to 22 cents per kilometre.

The limits and rates for the deduction of automobile expenses and the calculation of the taxable benefits related to the use of an automobile for 2017 are as follows:

• For purposes of capital cost allowance (CCA), the maximum capital cost of passenger vehicles remains unchanged at $30,000 (plus GST and QST) for vehicles purchased after 2016. 
• The limit on the deduction of leasing costs remains unchanged at $800 per month (plus GST and QST) for leases entered into after 2016. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the maximum capital cost. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes remains unchanged at 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The limit on the deduction of interest paid on amounts borrowed to purchase a passenger vehicle remains unchanged at $300 per month for loans related to vehicles acquired after 2016. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer has been reduced to 25 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate has been reduced to 22 cents per kilometre.

The limits and rates for the deduction of automobile expenses and the calculation of the taxable benefits related to the use of an automobile for 2017 are as follows:

• For purposes of capital cost allowance (CCA), the maximum capital cost of passenger vehicles remains unchanged at $30,000 (plus GST and QST) for vehicles purchased after 2016. 
• The limit on the deduction of leasing costs remains unchanged at $800 per month (plus GST and QST) for leases entered into after 2016. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the maximum capital cost. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes remains unchanged at 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The limit on the deduction of interest paid on amounts borrowed to purchase a passenger vehicle remains unchanged at $300 per month for loans related to vehicles acquired after 2016. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer has been reduced to 25 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate has been reduced to 22 cents per kilometre.

The limits and rates for the deduction of automobile expenses and the calculation of the taxable benefits related to the use of an automobile for 2017 are as follows:

• For purposes of capital cost allowance (CCA), the maximum capital cost of passenger vehicles remains unchanged at $30,000 (plus GST and QST) for vehicles purchased after 2016. 
• The limit on the deduction of leasing costs remains unchanged at $800 per month (plus GST and QST) for leases entered into after 2016. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the maximum capital cost. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes remains unchanged at 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The limit on the deduction of interest paid on amounts borrowed to purchase a passenger vehicle remains unchanged at $300 per month for loans related to vehicles acquired after 2016. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer has been reduced to 25 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate has been reduced to 22 cents per kilometre.

The limits and rates for the deduction of automobile expenses and the calculation of the taxable benefits related to the use of an automobile for 2017 are as follows: 

• For purposes of capital cost allowance (CCA), the maximum capital cost of passenger vehicles remains unchanged at $30,000 (plus GST and QST) for vehicles purchased after 2016. 
• The limit on the deduction of leasing costs remains unchanged at $800 per month (plus GST and QST) for leases entered into after 2016. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the maximum capital cost. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes remains unchanged at 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The limit on the deduction of interest paid on amounts borrowed to purchase a passenger vehicle remains unchanged at $300 per month for loans related to vehicles acquired after 2016. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer has been reduced to 25 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate has been reduced to 22 cents per kilometre.

Amendments to the Act respecting duties on transfers of immovables were announced in the Budget Speech of March 17, 2016. As a result of these amendments, as of March 18, 2016, municipalities must provide information about transfers of immovables for which a notice of disclosure was filed by the transferee (for example, a purchaser or a donee) in the following situations:

• a condition for the exemption from the duties on transfers of immovables ceases to be met;
• the deed ascertaining the transfer of an immovable is not registered in the land register.

The information to be provided by municipalities can only be sent to us by email. Municipalities will receive a letter containing the email address to use. Municipalities can also contact our client services to obtain the address.

A condition for the exemption from the duties on transfers of immovables ceases to be met.

Where, during the 24-month period following the transfer date, a condition for the exemption from the duties on transfers of immovables ceases to be met and a notice of disclosure is filed by a transferee, the municipality must provide the following information from the notice to us:

• where the transferor (for example, a seller or a donor) is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or transferee is a corporation,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable;
• the date on which the exemption condition ceased to be met.

The deed ascertaining the transfer of an immovable is not registered in the land register.

Where the deed ascertaining the transfer of an immovable is not registered in the land register and a notice of disclosure is filed by the transferee, the municipality must send us the following information contained in the notice:

• where the transferor or transferee is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or the transferee is an organization, a corporation, a partnership, a cooperative, an unincorporated association or a trust,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the identity of the apparent owner mentioned in the deed registered in the land register;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable.

For more information, see pages A.75 to A.86 of the Additional Information 2016-2017 (PDF – 2.88 MB) published by the Ministère des Finances or contact our client services.

Amendments to the Act respecting duties on transfers of immovables were announced in the Budget Speech of March 17, 2016. As a result of these amendments, as of March 18, 2016, municipalities must provide information about transfers of immovables for which a notice of disclosure was filed by the transferee (for example, a purchaser or a donee) in the following situations:

• a condition for the exemption from the duties on transfers of immovables ceases to be met;
• the deed ascertaining the transfer of an immovable is not registered in the land register.

The information to be provided by municipalities can only be sent to us by email. Municipalities will receive a letter containing the email address to use. Municipalities can also contact our client services to obtain the address.

A condition for the exemption from the duties on transfers of immovables ceases to be met.

Where, during the 24-month period following the transfer date, a condition for the exemption from the duties on transfers of immovables ceases to be met and a notice of disclosure is filed by a transferee, the municipality must provide the following information from the notice to us:

• where the transferor (for example, a seller or a donor) is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or transferee is a corporation,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable;
• the date on which the exemption condition ceased to be met.

The deed ascertaining the transfer of an immovable is not registered in the land register.

Where the deed ascertaining the transfer of an immovable is not registered in the land register and a notice of disclosure is filed by the transferee, the municipality must send us the following information contained in the notice:

• where the transferor or transferee is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or the transferee is an organization, a corporation, a partnership, a cooperative, an unincorporated association or a trust,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the identity of the apparent owner mentioned in the deed registered in the land register;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable.

For more information, see pages A.75 to A.86 of the Additional Information 2016-2017 (PDF – 2.88 MB) published by the Ministère des Finances or contact our client services.

Amendments to the Act respecting duties on transfers of immovables were announced in the Budget Speech of March 17, 2016. As a result of these amendments, as of March 18, 2016, municipalities must provide information about transfers of immovables for which a notice of disclosure was filed by the transferee (for example, a purchaser or a donee) in the following situations:

• a condition for the exemption from the duties on transfers of immovables ceases to be met;
• the deed ascertaining the transfer of an immovable is not registered in the land register.

The information to be provided by municipalities can only be sent to us by email. Municipalities will receive a letter containing the email address to use. Municipalities can also contact our client services to obtain the address.

A condition for the exemption from the duties on transfers of immovables ceases to be met.

Where, during the 24-month period following the transfer date, a condition for the exemption from the duties on transfers of immovables ceases to be met and a notice of disclosure is filed by a transferee, the municipality must provide the following information from the notice to us:

• where the transferor (for example, a seller or a donor) is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or transferee is a corporation,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable;
• the date on which the exemption condition ceased to be met.

The deed ascertaining the transfer of an immovable is not registered in the land register.

Where the deed ascertaining the transfer of an immovable is not registered in the land register and a notice of disclosure is filed by the transferee, the municipality must send us the following information contained in the notice:

• where the transferor or transferee is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or the transferee is an organization, a corporation, a partnership, a cooperative, an unincorporated association or a trust,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the identity of the apparent owner mentioned in the deed registered in the land register;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable.

For more information, see pages A.75 to A.86 of the Additional Information 2016-2017 (PDF – 2.88 MB) published by the Ministère des Finances or contact our client services.

Amendments to the Act respecting duties on transfers of immovables were announced in the Budget Speech of March 17, 2016. As a result of these amendments, as of March 18, 2016, municipalities must provide information about transfers of immovables for which a notice of disclosure was filed by the transferee (for example, a purchaser or a donee) in the following situations:

• a condition for the exemption from the duties on transfers of immovables ceases to be met;
• the deed ascertaining the transfer of an immovable is not registered in the land register.

The information to be provided by municipalities can only be sent to us by email. Municipalities will receive a letter containing the email address to use. Municipalities can also contact our client services to obtain the address.

A condition for the exemption from the duties on transfers of immovables ceases to be met.

Where, during the 24-month period following the transfer date, a condition for the exemption from the duties on transfers of immovables ceases to be met and a notice of disclosure is filed by a transferee, the municipality must provide the following information from the notice to us:

• where the transferor (for example, a seller or a donor) is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or transferee is a corporation,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable;
• the date on which the exemption condition ceased to be met.

The deed ascertaining the transfer of an immovable is not registered in the land register.

Where the deed ascertaining the transfer of an immovable is not registered in the land register and a notice of disclosure is filed by the transferee, the municipality must send us the following information contained in the notice:

• where the transferor or transferee is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or the transferee is an organization, a corporation, a partnership, a cooperative, an unincorporated association or a trust,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the identity of the apparent owner mentioned in the deed registered in the land register;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable.

For more information, see pages A.75 to A.86 of the Additional Information 2016-2017 (PDF – 2.88 MB) published by the Ministère des Finances or contact our client services.

Amendments to the Act respecting duties on transfers of immovables were announced in the Budget Speech of March 17, 2016. As a result of these amendments, as of March 18, 2016, municipalities must provide information about transfers of immovables for which a notice of disclosure was filed by the transferee (for example, a purchaser or a donee) in the following situations:

• a condition for the exemption from the duties on transfers of immovables ceases to be met;
• the deed ascertaining the transfer of an immovable is not registered in the land register.

The information to be provided by municipalities can only be sent to us by email. Municipalities will receive a letter containing the email address to use. Municipalities can also contact our client services to obtain the address.

A condition for the exemption from the duties on transfers of immovables ceases to be met.

Where, during the 24-month period following the transfer date, a condition for the exemption from the duties on transfers of immovables ceases to be met and a notice of disclosure is filed by a transferee, the municipality must provide the following information from the notice to us: 

• where the transferor (for example, a seller or a donor) is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or transferee is a corporation,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable;
• the date on which the exemption condition ceased to be met.

The deed ascertaining the transfer of an immovable is not registered in the land register.

Where the deed ascertaining the transfer of an immovable is not registered in the land register and a notice of disclosure is filed by the transferee, the municipality must send us the following information contained in the notice:

• where the transferor or transferee is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
• where the transferor or the transferee is an organization, a corporation, a partnership, a cooperative, an unincorporated association or a trust,
  • its name and the address of its head office (or principal place of business),
  • its Québec enterprise number or identification number, if applicable,
  • the name, position and contact information of the persons authorized to act on its behalf;
• the last names and first names of the professionals involved in the transfer of the immovable;
• the identity of the apparent owner mentioned in the deed registered in the land register;
• the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
  • the names of the transferor and the transferee,
  • the address of the transferor's principal residence,
  • the address of the transferee's principal residence,
  • the name of the municipality where the immovable is located, where the latter is not registered,
  • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
  • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
  • the amount of the duty on the transfer of the immovable,
  • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable.

For more information, see pages A.75 to A.86 of the Additional Information 2016-2017 (PDF – 2.88 MB) published by the Ministère des Finances or contact our client services.