D-15.1 - Act respecting duties on transfers of immovables

Section 1 Disposition versions

2020-06-15

1. In this Act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the prior claims, hypothecs and other charges encumbering a property at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on a property as the consequence of a real security encumbering the property in his favour, except with regard to municipal and school taxes;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

“transfer duties” means the duties provided for in section 2;

“municipality” means a local municipality;

“public body” means

(a)  a government;

(b)  a local municipality or a regional county municipality;

(c)  a legal person established in the public interest whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a legal person established in the public interest of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  school service centre or a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this Act;

“transfer” means the transfer of the right of ownership on a property, the establishment of emphyteusis and the transfer of the rights of the emphyteutic lessee as well as a contract of lease of a property, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1; 1988, c. 19, s. 257; 1991, c. 32, s. 232; 1992, c. 57, s. 624; 1993, c. 78, s. 19; 1999, c. 40, s. 112; 2000, c. 54, s. 33; 2020, c. 1, s. 310.

2000-12-20

1. In this Act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the prior claims, hypothecs and other charges encumbering a property at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on a property as the consequence of a real security encumbering the property in his favour, except with regard to municipal and school taxes;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

“transfer duties” means the duties provided for in section 2;

“municipality” means a local municipality;

“public body” means

(a)  a government;

(b)  a local municipality or a regional county municipality;

(c)  a legal person established in the public interest whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a legal person established in the public interest of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this Act;

“transfer” means the transfer of the right of ownership on a property, the establishment of emphyteusis and the transfer of the rights of the emphyteutic lessee as well as a contract of lease of a property, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1; 1988, c. 19, s. 257; 1991, c. 32, s. 232; 1992, c. 57, s. 624; 1993, c. 78, s. 19; 1999, c. 40, s. 112; 2000, c. 54, s. 33.

1999-10-22

1. In this Act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the prior claims, hypothecs and other charges encumbering a property at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on a property as the consequence of a real security encumbering the property in his favour, except with regard to municipal and school taxes;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

“transfer duties” means the duties provided for in section 2;

“municipality” means a local municipality;

“public body” means

(a)  a government;

(b)  a local municipality or a regional county municipality;

(c)  a legal person established in the public interest whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a legal person established in the public interest of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this Act;

“transfer” means the transfer of the right of ownership on a property as well as a contract of lease of a property, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1; 1988, c. 19, s. 257; 1991, c. 32, s. 232; 1992, c. 57, s. 624; 1993, c. 78, s. 19; 1999, c. 40, s. 112.

1994-01-01

1. In this Act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the prior claims, hypothecs and other charges encumbering a property at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on a property as the consequence of a real security encumbering the property in his favour, except with regard to municipal and school taxes;

(e)  (paragraph repealed);

(f)  (paragraph repealed);

“transfer duties” means the duties provided for in section 2;

“municipality” means a local municipality;

“public body” means

(a)  a government;

(b)  a local municipality or a regional county municipality;

(c)  a public corporation whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a public corporation of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this Act;

“transfer” means the transfer of the right of ownership on a property as well as a contract of lease of a property, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1; 1988, c. 19, s. 257; 1991, c. 32, s. 232; 1992, c. 57, s. 624; 1993, c. 78, s. 19.

1991-06-20

1. In this Act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the privileges, hypothecs and other charges encumbering an immovable at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on an immovable as the consequence of a real security encumbering the immovable in his favour, except with regard to municipal and school taxes;

(e)  the market value of an immovable at the time of a transfer consisting of an emphyteutic or other lease relating to that immovable;

(f)  the market value of an immovable at the time of the transfer of such immovable, whether

i.  the transferee has acquired it by gratuitous title,

ii.  no consideration was furnished or stipulated in the deed of transfer, or

iii.  consideration was furnished or stipulated in the deed of transfer, such consideration being less than the market value of the immovable transferred;

“transfer duties” means the duties provided for in section 2;

“immovable” means an immovable by nature or by destination, within the meaning of the Civil Code;

“municipality” means a local municipality;

“public body” means

(a)  a government;

(b)  a local municipality or a regional county municipality;

(c)  a public corporation whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a public corporation of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this Act;

“transfer” means the transfer of the right of ownership on an immovable as well as a contract of lease of an immovable, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1; 1988, c. 19, s. 257; 1991, c. 32, s. 232.

1989-01-01

1. In this Act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the privileges, hypothecs and other charges encumbering an immoveable at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on an immoveable as the consequence of a real security encumbering the immoveable in his favour, except with regard to municipal and school taxes;

(e)  the market value of an immoveable at the time of a transfer consisting of an emphyteutic or other lease relating to that immoveable;

(f)  the market value of an immoveable at the time of the transfer of such immoveable, whether

i.  the transferee has acquired it by gratuitous title,

ii.  no consideration was furnished or stipulated in the deed of transfer, or

iii.  consideration was furnished or stipulated in the deed of transfer, such consideration being less than the market value of the immoveable transferred;

“transfer duties” means the duties levied by virtue of section 2;

“immoveable” means an immoveable by nature or by destination, within the meaning of the Civil Code;

“municipality” means a local municipality;

“public body” means

(a)  a government;

(b)  a municipality;

(c)  a public corporation whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a public corporation of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this Act;

“transfer” means the transfer of the right of ownership on an immoveable as well as a contract of lease of an immoveable, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1; 1988, c. 19, s. 257.

1984-09-01

1. In this act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the privileges, hypothecs and other charges encumbering an immoveable at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on an immoveable as the consequence of a real security encumbering the immoveable in his favour, except with regard to municipal and school taxes;

(e)  the market value of an immoveable at the time of a transfer consisting of an emphyteutic or other lease relating to that immoveable;

(f)  the market value of an immoveable at the time of the transfer of such immoveable, whether

i.  the transferee has acquired it by gratuitous title,

ii.  no consideration was furnished or stipulated in the deed of transfer, or

iii.  consideration was furnished or stipulated in the deed of transfer, such consideration being less than the market value of the immoveable transferred;

“transfer duties” means the duties levied by virtue of section 2;

“immoveable” means an immoveable by nature or by destination, within the meaning of the Civil Code;

“municipality” means a municipal corporation created by law or by virtue of an act of the Legislature, and includes a county corporation only in the case where such county corporation acts as a local corporation by virtue of article 36 of the Municipal Code (chapter C-27.1);

“public body” means

(a)  a government;

(b)  a municipality;

(c)  a public corporation whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a public corporation of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this act;

“transfer” means the transfer of the right of ownership on an immoveable as well as a contract of lease of an immoveable, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1.

1977-12-31

1. In this act and in the regulations, unless the context indicates a different meaning,

“consideration” includes:

(a)  the value of any property furnished by the transferee at the time of a transfer;

(b)  money payment;

(c)  the privileges, hypothecs and other charges encumbering an immoveable at the time of the transfer;

(d)  the amount, in capital, interest and outlays, of that portion of the debt which is extinguished when a creditor acquires the right of ownership on an immoveable as the consequence of a real security encumbering the immoveable in his favour, except with regard to municipal and school taxes;

(e)  the market value of an immoveable at the time of a transfer consisting of an emphyteutic or other lease relating to that immoveable;

(f)  the market value of an immoveable at the time of the transfer of such immoveable, whether

i.  the transferee has acquired it by gratuitous title,

ii.  no consideration was furnished or stipulated in the deed of transfer, or

iii.  consideration was furnished or stipulated in the deed of transfer, such consideration being less than the market value of the immoveable transferred;

“transfer duties” means the duties levied by virtue of section 2;

“immoveable” means an immoveable by nature or by destination, within the meaning of the Civil Code;

“municipality” means a municipal corporation created by law or by virtue of an act of the Legislature, and includes a county corporation only in the case where such county corporation acts as a local corporation by virtue of article 27 of the Municipal Code;

“public body” means

(a)  a government;

(b)  a municipality;

(c)  a public corporation whose council is composed, as to the majority of its members, of a body of elected municipal representatives, or whose budget is submitted to such a body in accordance with the law;

(d)  a public corporation of one of the bodies mentioned in paragraphs a, b and c, designated by regulation;

(e)  a school board;

“person” means a person and a trust, partnership, association, syndicate and any other group of any kind whatever;

“regulation” means a regulation made by the Government under this act;

“transfer” means the transfer of the right of ownership on an immoveable as well as a contract of lease of an immoveable, provided the period running from the date of transfer to the expiry of the term of the contract of lease, including any extension or renewal mentioned therein, exceeds 40 years; the word “transfer” does not include transfer for the purpose only of securing a debt, nor reconveyance by the creditor.

1976, c. 30, s. 1.