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ARTICLE · 14 AUGUST 2025

Changes To Quebec Real Estate Transfer Duties - Transfer By / To Group

McCarthy Tétrault
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On July 17, 2025, the Québec Minister of Finance released Information Bulletin 2025-5, "Changes to certain exemptions from the payment of transfer duties"...

CanadaReal Estate and Construction
McCarthy Tétrault Tax Group
McCarthy Tétrault Tax Group
Etienne C. Laplante
Etienne C. Laplante
Fred Purkey
Fred Purkey
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On July 17, 2025, the Québec Minister of Finance released Information Bulletin 2025-5, "Changes to certain exemptions from the payment of transfer duties", in which it announced its intent to modify certain exemptions under the Québec land transfer tax regime (the "Announced Measures") contained in the Act respecting duties on transfers of immovables (the "Act"). These provisions apply to the transfer of real estate made after July 17, 2025.

Transfer of real property by a group of natural persons to a legal person, and vice versa

Under the current legislation, there is no specific exemption where a group of natural persons (individuals who are not trusts) transfer real estate to a legal person (which includes a corporation and a partnership, but not a trust), even if that group in the aggregate owns more than 90% of the legal person. So for example, if a property is owned 50/50 by two natural persons, there is a concern that they cannot transfer to a legal

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