Associated with the page Taxes, water and assessment
Distribution of transfer tax payments
To facilitate access to home ownership, the Ville de Brossard now allows homeowners to pay their real estate transfer tax in instalments.
A transfer duty may be paid* :
- In a single payment for amounts under $300, within 30 days of the account mailing date;
- In three equal instalments, the first of which is due within 30 days of the account mailing date, the other two becoming due 30 days after the date on which the previous instalment is due when the amount reaches $300.
Notwithstanding subparagraph 2 of the first paragraph, the balance of the transfer tax becomes payable if the immovable is transferred again.
*Reference toby-law 493 concerning the imposition of tax rates and the pricing of various municipal services for the year 2025.
Transfer duties
Transfer duties are calculated at the following rates:
- 0.5% on the portion of the tax base not exceeding $62,900
- 1.0% on the portion of the tax base exceeding $62,900 but not exceeding $315,000
- 1.5% on the portion of the tax base exceeding $315,000 but not exceeding $500,000
- 3.0% on the portion of the tax base exceeding $500,000.01
Calculation methods are set out in the Law on Real Estate Transfer Tax.
The tax base for transfer duties is the higher of the following amounts:
- the amount of consideration provided for the transfer of the property;
- the amount of the consideration stipulated for the transfer of the property;
- the market value of the property at the time of transfer.
The market value of the immovable at the time of its transfer is the product obtained by multiplying the market value entered on the assessment roll for the unit or its part by the comparative factor of the current assessment roll.
Comparative factor 2026: 1.04
Use the calculator to work out the amount of transfer duties.
Calculation of the Land Transfer Tax (Welcome Tax)
This calculation is for information purposes only. The actual billing done by the Service des finances de la Ville de Brossard will always take precedence over this calculation.
For additional information, please contact Services Brossard.
Suppletive law
The suppletive duty is a compensation charged to the purchaser of a property exempt from transfer duty.
The Act respecting duties on transfers of immovable property sets the amount of the supplementary duty according to the following criteria:
| Tax base | Amount due |
| Properties under $5,000 | No rights |
| Properties from $5,000 to under $40,000 | 0.5% rate |
| Properties valued at $40,000 or more | 200 $ |
However, the supplementary duty will not be levied in the case of the exemption provided for in paragraph D of the first paragraph of article 20 when the transfer results from the death of the transferor.
A transferee may be exempted from payment of transfer duty ONLY in the cases provided for by law.
To benefit from this, the notary must include the article of law corresponding to the type of exemption requested in the deed of sale requisition.
Ville de Brossard reserves the right to request documents justifying the exemption invoked in the transfer deed.
The parties involved in a real estate transaction at the notary’s office are responsible for tax adjustments between themselves. Due to delays in processing the updated assessment roll, the municipal tax bill is sometimes sent in the name of the former owner. This in no way relieves the new owner of the obligation to pay taxes on the property. It is your responsibility to check with your notary or the city.
Disclosure mechanisms
The day after the provincial Finance Minister’s 2016-2017 budget speech, various legislative amendments relating to the Act respecting duties on transfers of immovables came into force. They cover the following aspects in particular:
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- Exemption for transfers of real estate between former de facto spouses
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- Exemption for transfers between closely related legal entities
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- Exemption for transfers between natural persons and legal entities
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- Setting up a share transfer disclosure mechanism
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- Introduction of a disclosure mechanism for real estate transfers not registered with the registry office
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- Exemption for transfers involving international organizations
For more details about these changes, we invite you to read the Quebec Economic Plan (2016-2017 budget) from the provincial Minister of Finance.
Taxpayers who are required to make a share transfer or real estate transfer disclosure may contact Services Brossard.
Disclosure forms :
Disclosure of transfers of immovables not registered in the Land Register of Québec
Disclosure applicable when the exemption condition ceases to be met