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ARTICLE · 03 MARCH 2020

Québec Land Transfer Duties: Clarifying Exemptions To Partnerships

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Under the Act Respecting Duties on Transfers of Immovables (the Act), every municipality in Quebec must collect land transfer duties (LTD) on the transfer of real property situated within its ...

CanadaTax
Joseph Takhmizdjian
Joseph Takhmizdjian
Alessandro Cotugno
Alessandro Cotugno
Noah Weinstein
Noah Weinstein
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Under the Act Respecting Duties on Transfers of Immovables (the Act), every municipality in Quebec must collect land transfer duties (LTD) on the transfer of real property situated within its territory, at rates that could be as high as three per cent of the basis of imposition.

Prior to the release of Bill n°13: An Act to amend the Taxation Act, the Act respecting the Québec sales tax and other legislative provisions (the Bill), which entered into force in June 2019, the exemption from LTD under the Act only provided for the transfer of real property between closely related legal persons. This created uncertainty when transferring real property between related persons in a partnership structure – a structure commonly relied on in real estate ventures.

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