Duties on transfers of immovables

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According to An Act respecting duties on transfer of immovables, every Municipality in the province must collect duties on the transfer of any immovable property situated within its territory. The rate for the year 2023 is established according to the following:

0,5 % on the portion up to $55 200; plus
1 % on the portion between $55 201 and $276 200; plus
1,5 % on the portion between $276 201 and $499 999; plus
2,5 % on the portion between $500 000 and 999 999; plus
Note that as of February 8th 2023: 3 % on the portion exceeding $1 000 000.

2023 comparative factor: 1.33

The Municipality will invoice the owner who will have thirty (30) days to pay it. The imposition base is calculated using the higher of the following amounts:

The amount of the consideration furnished for the transfer of the immovable;
The amount of the consideration stipulated for the transfer of the immovable
The amount of the market value at the time of its transfer. (According to the law, the market value being the product obtained by the multiplication of the assessment roll value for the unit, or the portion transferred corresponding to the property, which ever the case, by the established roll coefficient.)

Transfer of immovables not registered on the Registre foncier

Duties on transfers of immovables are mandatory by virtue of the Act respecting duties on transfers of immovables, D-15.1. All municipalities must collect a real estate transfer duties on all transfers of immovables as defined by this Act.

Some transfers of real estate may not be done before a notary and, therefore, they are not registered on the Registre foncier. For example, a turnkey construction, sale of a mobile home, etc. The purchasers in such a transaction are required to pay duties on real estate transfers and must disclose, within 90 days of the transaction, the information related thereto using the Disclosure on transfer of immovables form.

IMPORTANT: You must download the "Disclosure on transfer of immovables" form to your computer before completing it for the "Submit" button to work.

Once completed, it must be sent to the Municipality of Morin-Heights accompanied by an authentic copy of the notarial deed en minute or a copy of the private writing evidencing the transfer of the immovable, if the transfer is not registered in the land register at the time it is the subject of the notice.

The information entered in the notice of disclosure will be sent to the Minister of Revenue by the municipality in order for you to avoid penalties (special duties) from Revenu Québec.

An invoice for duties on transfer of immovables will then be issued by the Municipality.

Methods of payment

By Internet

We invite you to make your payment by Internet

Payments can be made via Internet banking at participating financial institutions.
Simply add: MUNICIPALITÉ DE MORIN-HEIGHTS as a payee (you can do a search using Morin-Heights or Morin Heights on the banking website).
Then, enter your 18 digit registration (matricule) number located on your invoice.

Consult other payment methods.