Transfer taxes | Quebec asked to reimburse the first buyers

A prominent player in the construction industry is asking the Quebec government to reimburse transfer duties, commonly known as “welcome tax”, to first buyers. It has become a question of intergenerational equity, according to this organization.



André Dubuc

André Dubuc
Press

The Association of Quebec Construction and Housing Professionals (APCHQ) makes this recommendation as part of the pre-budget consultations conducted by the Quebec Ministry of Finance.

Transfer taxes apply when a house changes ownership. The City sends an invoice to the new owner. The duties payable are calculated by applying a rate to the higher of the market value of the property and the value of the municipal assessment.

Prior to 2018, the first $ 50,000 was taxed at a rate of 0.5%. The portion ranging from $ 50,000 to $ 250,000 suffered a 1% puncture. Above $ 250,000, the 1.5% rate applied. As of 2018, Quebec has allowed cities to create a higher level: any value above $ 500,000 could now be taxed at a maximum rate of 3%. Most cities jumped at the chance, happy to be able to increase their tax revenues, such as Press reported it in a file published on October 4.

With soaring real estate prices – the median price of houses in the Montreal region has jumped by more than 40% since 2019 – transfer taxes have become prohibitive.

Consider a house sold at the median price in the Montreal area. Fees went from $ 3,261 in 2018 to $ 5,817 in 2021, an increase of 78%, well above inflation.

The welcome tax has become so onerous that it hinders homeownership. Since this amount cannot be financed, it is added to the initial amounts that the buyer must have available. However, the accumulation of the minimum down payment is already the crux of the problem for young households.

Paul Cardinal, director of the Economic Department of the APCHQ, in a press release

The organization recommends setting up a program for the total or partial reimbursement of transfer duties to first buyers. He notes that Ontario and British Columbia, where home prices are significantly higher than in Quebec, have implemented rebate programs for first-time buyers.

In the neighboring province, duties applicable to the portion below $ 368,001 are reimbursed, up to a maximum of $ 4,000. In British Columbia, the program completely reimburses the bill for properties of $ 425,000 and under, explains the APCHQ in its brief for Finance.

Generational issue

For the APCHQ, the staggering increase in transfer taxes is added to other factors that will make housing even more unaffordable in the future. And it is the 20 to 45 year old generation that is paying the price.

“Affordability, which was already increasingly problematic, is deteriorating seriously and the rise in mortgage rates will only exacerbate the situation. It’s a perfect storm that jeopardizes the dream of a whole generation of young Quebeckers to become homeowners. The APCHQ considers that it is necessary to act now so as not to widen the gap further with the generations which preceded them, ”says Paul Cardinal, in the same press release.

A disturbing trend

Access to home ownership is a factor in the enrichment of households. It also allows you to avoid being evicted from your home by the owner who wants to do renovations. Quebec has the lowest homeownership rate of all the provinces.

It stands at 61.3% versus an average rate of 67.8% in Canada (including Quebec). In New Brunswick, three out of four households, 74.4% to be precise, are homeowners.

Since 2011, the homeownership rate among households under 45 in Quebec has deteriorated, falling by more than 2 percentage points, underlines the APCHQ in its brief.

“The deterioration of affordability in recent years has therefore had a dramatic effect on the ability of young households to access homeownership. There is reason to wonder if, unlike the generations that preceded them, middle-class millennials are not condemned to be tenants, ”we read on page 11 of the brief.

In addition to the “welcome tax” reimbursement program, the APCHQ recommends two other measures to promote housing accessibility. He suggests improving the tax credit for first-time buyers and the possibility for parents to use their RRSP to finance the down payment for the purchase of a property on behalf of their children.

The organization is also proposing measures to stimulate the supply of housing and to reduce greenhouse gas emissions in the housing sector.


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