如果你确定是“DROIT SUR LES MUTATIONS IMMOBILERES“,这个不是欢迎税,这是duties on transfers of immovable。这不是欢迎税。 " {: d5 i" L, a, k: O / p2 h. T3 r+ }) o: T& Z% M' `
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0><TBODY><TR><TD vAlign=top width=10></TD><TD vAlign=top width=550><TABLE cellSpacing=0 cellPadding=0 width="100%" background=/images/pobtrans.gif border=0><TBODY><TR align=left><TD vAlign=top width="100%"><!-- PROCEDURE FORMAT TEXTE --><!-- ID Page avant appel à BTT_MODIFIER = 80257 --><!-- ID Item avant appel à BTT_MODIFIER = 2482715 --><!-- COMMENT DM --><!-- pg_id = 44 --><!-- item_id = 2482715 --><!-- page_id = 80257 --><!-- v_folder_id = 80257 --><!-- page_name = DROITS_SUR_LES_MUTATIONS_IMMOBILIERES --><!-- page_parent_name = TAXES --><!-- v_item_region_id = 6160 --><!-- v_item_masterid = 80262 --><!-- v_region_display_name = contenu --><!-- ******** v_cnt_cycle_actif : 6 & v_verrou1 : 0 -->Duties on transfers of immovables - K" m: s% N* T- v1 e" }' R2 l& v 6 @- W) u! t1 M' t+ M" R d7 Z - p" u2 J% F* qA transfer of immovables is a transfer of the right of ownership on a property as a result of a contract of sale, rental of more than 40 years, transfer of the rights of the emphyteutic lease or donation. Duties on transfers of immovables are charges that are payable when the right of ownership on a property is transferred. The buyer is responsible for paying these duties. Where there is more than one buyer, they are joint and severally liable for payment of the transfer duties. Every municipality must collect duties on the transfer of any immovable situated within its territory. (Act respecting duties on transfers of immovables – R.S.Q., chapter D-15.1). 9 o. [. R& k2 c( _* W * g+ m( n5 ]2 V' @The duties on transfers of immovables are imposed at the time of purchase of an immovable and are payable in one installment.# T; T7 W& T* i
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