ARTICLE · 04 DECEMBER 2012

Emphytheusis And Transfer Duties: How Long Until We See Reform?

Dentons Canada LLP

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An Act respecting duties on transfers of immovables</em><sup>1</sup> (the "Act") requires that municipalities collect duties on the transfer of any immovable property situated within their territory.

CanadaTax

Frédérique Geoffrion-Brossard

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Introduction

An Act respecting duties on transfers of immovables¹ (the "Act") requires that municipalities collect duties on the transfer of any immovable property situated within their territory. The basis of imposition for transfer duties shall be the greatest of the following:

1. the amount of the consideration furnished for the transfer of the immovable;

2. the amount of the consideration stipulated for the transfer of the immovable;

3. the amount of the market value of the immovable at the time of its transfer.² The Act defines a transfer as being "the transfer of the right of ownership on a property, the establishment of emphyteusis and the transfer of the rights of the emphyteutic lessee (...)."³ The market value is based on the value on the property assessment roll.

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