Definition : Real estate tax - Municipal taxes

Real estate tax owed to the municipality by a co-owner in respect of a private portion (such as, an apartment, a parking space or a locker). Municipal taxes are the main source of funding for expenses related to utilities such as water, sewer, police, fire protection, recreation, cultural activities, roads, waste  removal or intermunicipal mangement board. 

 WHAT YOU SHOULD KNOW! Common portions, including common portions for restricted use, are not subject to this type of real estate tax because they are already part of the unit of assessment constituted by the private portion.

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Transfer duties, commonly called “welcome tax” implemented in 1976 by the then minister for Municipal affairs, Guy Tardif. An “urban myth” falsely attributes the parenthood of this tax to the liberal minister Jean Bienvenue. (Bienvenue means “welcome” in French). An additional source of revenue for cities and municipalities, the tax requires you, as the new owner, to pay duties on the acquisition of real estate. It applies to transfers of any new or used building and land, unless exempted by Law. Any new owner has 30 days to pay his transfer duties from the receipt of an invoice asking him to pay. Generally, this invoice is sent a few weeks after the acquisition of the apartment.  
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