Duties on transfers of immovables (Droit de mutation)

Duties on transfers of immovables is a tax collected by the municipality for the transfer of any immovable located within its territory under the provincial legislation. The rate of these duties is set as follows:  0,5% on that part of the basis of imposition which does not exceed $50,000  1% on that part of the basis of imposition which is in excess of $50,000 without exceeding $250,000  1,5% on that part of the basis of imposition which exceeds $250,000