Taxes

Tax bills are sent out at the beginning of every year: the tax payment deadlines are at the beginning of February and June.

Online services

Access to online taxation, billing and collection (TFP) services for property owners

Registration

  • To register, please have one of the following documents ready: tax bill, water bill, deed, statement of account
  • Go to the site pointe-claire.ca/taxes and click on the tab Registration
  • Fill out the required sections:
    • Your ID no. can be found on the top right-hand corner of the “Propriétaire/Owner” or “Destinataire/To” section of your reference document.
    • The full name of the first owner listed on your reference document must be used.

Once you have completed the registration, you will receive an email confirming your registration. For more information, contact the taxation team at 514-630-1300, extension 1829.


Registering with the electronic documents service

Sign up for electronic document services to receive an email as soon as a new document is added to your file. By registering for this service, you will no longer receive bills by regular mail.
Services available

  • Access the various documents received electronically
  • Print your statement of account
  • Modify your property selections to subscribe or unsubscribe from electronic document services
  • Modify your access data
  • View the taxation roll and property tax bills for an address
  • Search by address


Access the TFP service

Guide

For more information, contact the taxation team at 514-630-1300, extension 1829 or at taxes@pointe-claire.ca

 

Current rates

2017 Tax Rates

Vacant land $1.7640 per $100 of evaluation
Residential buildings $0.8820 per $100 of evaluation
Residential buildings (6 apartments or more) $0.8820 per $100 of evaluation
Non-residential property $3.5870 per $100 of evaluation
Industrial property $3.9972 per $100 of evaluation


Water Tax

Per cubic metre $0.6600
Residential buildings Billed once a year
Non-residential and Industrial Property Billed twice a year


Water Meter Rental – Annual Rates

Based on size of meter in inches

½” or ⅝” or ¾” $12
1″ or 1¼” $32
1½” $68
2″ $133
3″ $180
4″ $350
6″ or more $575

How to pay your various tax bills

There are a number of ways available to pay your municipal tax bill, transfer tax bill or water tax bill.

  • through a financial institution: in person, by phone, via the Internet or at an ATM (allow two business days for the transaction to be processed by the financial institution).

Major financial institutions that accept online payment
CIBC Bank
Laurentian Bank of Canada
National Bank of Canada
Royal Bank of Canada
TD Canada Trust
Caisses populaires Desjardins

  • by signing up for the pre-authorized payment method offered by the City.
  • by cheque or money order payable to the City of Pointe-Claire (allow a delivery time of three business days).
  • in person, at the City Hall tax counter: by Interac debit, by cheque (allow three business days before the due date) or in cash.


Deadlines 
2017

First payment February 6
Second payment June 5

For a tax bill of $300 or more, you can pay in two equal payments.

Any payment made after the deadline results in annual interest fees of 10% calculated daily, plus a penalty of 5% per year on the unpaid principal, calculated daily.

Pre-authorized payments (PAP)

If your tax bill is more than $300, you can sign up for pre-authorized payments.

This is a simple, effective way to meet the deadlines and avoid late fees.

When you sign up for the pre-authorized payment plan, each payment is taken right from your bank account. If you remain the owner and your banking information does not change, renewing is not required. However, you must inform the City of any changes, including the sale of your property.

Two pre-authorized payment plans are offered:

  • By due date (2 payments)
  • Monthly* (12 payments)

*Monthly payments enable you to spread your payments out over 12 months, for example from February to January of the following year. However, interest and penalty charges are calculated on balances due after the two legal deadlines.

The first year, the City Hall tax counter staff will let you know the amount of the monthly payment, including interest and penalty charges. After that, the amount of your monthly payment will be indicated on your tax bill.


Procedure

To register for one of the pre-authorized payment plans:

  • download the Registration Request form or pick one up at the City Hall tax counter at 451 Saint-Jean Blvd.
  • fill out the required fields
  • submit your completed form to City Hall, along with a cheque specimen, 10 business days before the deadline or the payment withdrawal date


How to cancel the registration

Download the required form or pick one up at the City Hall tax counter at 451 Saint-Jean Blvd. Then send it to the following address:

Tax Counter
451 Saint-Jean Blvd.
Pointe-Claire QC  H9R 3J3

Your request will be processed within ten business days after the form is received.


How to modify the registration

  • fill out the registration request form
  • check the modification box
  • Send your completed form, along with a cheque specimen, to the following address:

Tax Counter
451 Saint-Jean Blvd.
Pointe-Claire QC  H9R 3J3

Your request will be processed within ten business days after the form is received.

 

Transfer tax (welcome tax)

Taxes on transfers of immovables are amounts that are payable when the right of ownership on a property is transferred. It is the property buyer who is responsible for paying those taxes. If there are multiple buyers, they are jointly and severally responsible for paying those taxes.

All municipalities are required to collect a transfer tax whenever a property within their territory is transferred. (Act respecting duties on transfers of immovables, CQLR c. D-15-1)

The property transfer tax is charged when a property is purchased; it is payable in a single instalment.

When a property is transferred, the City of Pointe-Claire does not automatically re-issue property tax bills. It is the new owner’s responsibility to ensure that the municipal taxes due are paid.

  • Basis of imposition
  • Comparison factor
  • Calculation of the tax on property transfers
  • New! Legislative changes
  • Exemption
  • Special duties


Basis of imposition

The basis of imposition is the greatest of the following three amounts:

  • The amount actually paid for the transfer of the immovable (not including GST and QST)
  • The amount of the consideration stipulated for the transfer of the immovable (generally the amount shown on the deed of sale)
  • The amount of the market value of the immovable at the time of its transfer (value entered on the property assessment role multiplied by the comparison factor of the transfer’s fiscal year)

The following are generally regarded as considerations:

  • the value of any property furnished at the time of the transfer
  • the price indicated in the contract
  • privileges, mortgages or other charges encumbering the immovable


Comparison factor

If the imposition is done on the basis of the market value at the time of the transfer, the value entered on the property assessment role must be multiplied by the comparison factor of the transfer’s fiscal year.

The comparison factors of the City of Pointe-Claire for the following fiscal years are:

Fiscal year Comparison factor
2017 1.00
2016 1.03
2015 1.02
2014 1.00


Calculation of the tax on transfers of immovables

The tax is calculated as follows:

On that portion of the basis of imposition Rate
That does not exceed $50,000 0.5%
That exceeds $50,000 but does not exceed $250,000 1.0%
That exceeds $250,000 1.5%

Here is a sample calculation using $460,000 as a basis of imposition:

Multiply $50,000 by 0.5% = $250
Then multiply $200,000 by 1.0% = $2,000
Then multiply $210,000 by 1.5% = $3,150
So, for a basis of imposition of $460,000, total duties will be : $5,400

Amendments to the Act respecting duties on transfers of immovables

On March 18, 2016, the day after the speech on the 2016-2017 Budget by the provincial Minister of Finance, various legislative amendments to the Act respecting duties on transfers of immovables concerning the following aspects came into effect:

  • exemptions on transfers between separated common-law spouses;
  • exemptions on transfers between closely related legal persons;
  • exemptions on transfers between a natural person and a legal person;
  • implementation of a mechanism for disclosure of share transfers;
  • implementation of a mechanism for disclosure of property transfers that are not registered at the Registry Office;
  • exemptions on transfers involving international organizations.

For more information on these amendments, we encourage you to read the 2016-2017 Budget by visiting the following website: budget.finances.gouv.qc.ca/index_en.asp.

Taxpayers who are required to disclose share transfers or transfers of immovables can contact us at the following email address: taxes@pointe-claire.ca.

Disclosure forms:

  • Transfer of immovables disclosure (hyperlink to form)
  • Exemption disclosure (hyperlink to form)


Exemption

A buyer may be exempt from paying the duties on a transfer in certain cases as set out in the Act respecting duties on transfers of immovables CQLR, c. D-15.1. The notary must enter a statement in the deed of sale (or instrument of transfer) so that the buyer receives the exemption from the transfer duty as per the cases provided for in the legislation.

Main situations justifying an exemption:

  • Transfer to a direct ascendant or descendant (sale from father to son; from grandmother to granddaughter);
  • Where the transferor is a natural person and the transferee is a legal person where 90% of his/her issued shares having full voting rights are owned by the transferor;
  • Transfer between married couples or between common-law spouses (as defined in the Act respecting duties on transfers of immovables). Same-sex partners are included in the provisions of the law.

Note that, since March 18, 2016, common-law spouses separated by reason of the breakdown of their union have 12 months from the date of separation to complete the transfer, otherwise the exemption will not be applied. Married couples have 31 days after the divorce judgment to complete the transfer if the divorce judgement does not award one of the spouses ownership of the immovable.

Several other situations justifying exemption are provided for by the Act.


Special duties

Special duties are a form of compensation in lieu of transfer duties that are billed to buyers whose transaction is exempted.

The Act respecting duties on transfers of immovables – CQLR c. D-15.1 sets the amount of the special duties based on the transferred values:

Value of the property Amount payable
Immovable of less than $5,000 No duties
Immovable of $5,000 to less than $40,000 Special duties equivalent to the transfer duties (0.5%)
Immovable of $40,000 or more $200

Property assessment roll

The property assessment role is in force for the years 2014 to 2016 inclusive. Unless your property has undergone significant structural changes, its value will remain unchanged during this period.

The new 2017-2018-2019 property assessment role is now available.

The City of Montreal’s Direction de l’évaluation foncière is responsible for the property assessment roll. The value of your property is equivalent to its most likely selling price in a free and competitive market.

You can consult your property’s assessment value on the City of Montreal’s Direction de l’évaluation foncière website or by going in person to one of the regional offices of the Direction de l’évaluation foncière:

  • 1868 des Sources Blvd., Suite 500
    Pointe-Claire QC H9R 5R2
  • 255 Crémazie Blvd. E., Suite 600
    Montreal QC H2M 1M2
Downloads

Form – Application for review of the real estate assessment roll

 

Information

514-630-1300, extension1829, taxes@pointe-claire.ca