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En vertu des anciennes règles, le droit de mutation était dû seulement à compter de l'inscription au registre foncier du transfert d'un immeuble.

It is commonly accepted that property owners are entitled to assume that they will be equally taxed, unless expressly provided otherwise by legislature.

The Québec Budget tabled on March 17, 2016, (the "Budget") announces significant changes to the regime governing the duties on the transfer of real property (immovables) in Québec.

UHT Returns are due annually on April 30. However, on March 27, 2023, the Canada Revenue Agency provided transitional relief and effectively extended the deadline to file 2022 UHT Returns to October 31, 2023.

Yes, any person remitting rents to a non-resident is required to withhold and remit to the Canada Revenue Agency ("CRA") 25% of the gross rents paid.

In Rochefort v. The Queen, the Tax Court of Canada provided clarity on the definition of "ownership" for the purposes of the GST/HST New Housing Rebate.

The Underused Housing Tax (the "UHT") is a new annual 1% tax payable by an "owner" (other than an "excluded owner") of "residential property". A "residential property" includes, among other things...

The Government of Canada has proposed a new Underused Housing Tax (the UHT) applicable to residential real estate throughout the country.

A land transfer tax is a tax imposed on the buyer of a property during the purchase process. It is typically calculated based on the property's purchase price and must be settled before ownership can be transferred.

Purchasing Canadian real estate is often a popular and profitable type of investment for both Canadian and non-Canadian residents.

Most homeowners in Canada know that when they sell their principal residence, any resulting gain will not be subject to tax in Canada. The "principal residence exemption," the basis...

Eligible businesses who have incurred qualifying expenses on or after September 27, 2020 may now apply for the Canada Emergency Rent Subsidy.

Quebec has proven a highly attractive location for data centres,1 but a recent Quebec Court of Appeal decision adds a caveat: certain equipment and infrastructure can be deemed to increase an immovable property's value...

Manitoba has significantly revised its land transfer tax regime. With the passage of The Budget Implementation and Tax Statutes Amendment Act, 2026 (Bill 53), which received Royal Assent on June 1, 2026, a transfer of the beneficial ownership of land will trigger a new tax even where legal title at the Land Titles Office does not change hands.

A growing trend in home use is multi-generational housing, which is, as the term implies, multiple generations of a family living together within the same home.

On April 7, 2022, Budget 2022: A Plan to Grow Our Economy and Make Life More Affordable (Budget 2022) was released, announcing changes under the Income Tax Act (ITA)'s rules for Canadian-owned foreign

The value of your Quebec property is assessed every three (3) years by the relevant assessing authority. Based on this triennial assessment cycle...