Municipal taxes

The municipal council sets the tax rate annually by adopting a resolution.

The  tax rate is determined by taking into account the total taxable assets  of the municipality and the projects and expenses that have been planned  for the upcoming year.

The tax rates for the 2019 tax year are as follows:

TAX RATES
2019
2018
DIFFERENCE
General tax rate
$0,51000
$0,49000 
+$0,02000
MRC
$0,09000
$0,09000
$0,00000
Public security
$0,11000
$0,11000
$0,00000
2003 Fire truck
$0,00514
$0,00520
-$0,00006
TOTAL
$0,71514 
$0,69520 
+$0,01994 
Environment
$50,00
$50,00
$0,00
Garbage and recycling
$175,00
$200,00
-$25,00


Municipal tax bills (residential and commercial properties) cover the period from January 1st to December 31st of the current year. The bills are usually printed around the end of January and mailed on or around the end of February.

Payment of taxes

The tax payers of Gore have 30 days  following the date the tax bill was issued to pay their taxes. They may also pay their taxes in four instalments without interest if the total  amount of the taxes is more than $300, on the condition that the  payments are made on or before the deadlines noted on the tax bill.

INSTALLMENT
DATES
1st installment
2019-03-17
2nd installment
2019-05-06
3rd installment
2019-07-01
4th installment
2019-10-07


Payment of taxes in four installments is a privilege.  Late payment of any installment will cancel this privilege and the total amount noted on the tax bill becomes due immediately to avoid  accumulating interest. If this happens the total amount that has not been paid is due and interest is calculated as of this date until the full amount is paid. NO DELAYS WILL BE ALLOWED.

THERE ARE THREE WAYS TO MAKE PAYMENTS:

  1. Payment at the municipal office: cash or debit card
  2. Payment by cheque
    Please  note that the cheque must be received at the municipal office by the due date. Remember that there may be postal delays. Because  forgetfulness is often a cause of late payments, we suggest that you  send us post-dated cheques for the four installments noted on your tax  bill to avoid accumulating interest needlessly.
  3. On-line payment
    Below  you will find a list of banks through which you can pay your tax bills  on line. Just clicking on your bank will link you to the web  site of that institution. You must then fill in the required  information to make your payment.

Supplementary taxes 

If your property assessment has been  revised, you will receive a tax notice regarding the increase or decrease in your evaluation. The supplementary tax bill is payable 30  days following the date the tax bill was issued and is payable in four  instalments if the total amount of taxes due is more than $300. The due date for payment is specified on the tax bill. Interest will be added to your account for any late payment as of the due date.  Please note that in the case of a supplementary tax notice regarding a  credit, the credit will first be applied to any unpaid amount in your  account and a cheque for the balance will be issued and mailed to you.

The right to collect taxes on transfers of immovables

All municipalities must charge new owners a tax on transfers of immovable properties (welcome tax). 

Transfers of immovable properties made by public organizations  (governments, school commissions etc. ...) are exempt from transfer  taxes.

Property transfers between family members are also exempt from transfer taxes if the transfer is:

  • In a direct ascending or descending blood line (son, daughter, father, mother);
  • Between spouses (spouse includes husband, wife, spouses by civil  marriage, same sex or opposite sex couples who have lived together as a  couple for a certain time; usually 12 months); 
  • Between father-in-law or mother-in-law and son-in-law or daughter-in-law;
  • Between stepfather or stepmother and a stepchild.

When there is an exemption from the transfer tax related to a property transfer, municipalities may charge $200 (supplementary fee),  or 0.5% of the sale price or the value of the property if that amount  is less than $40,000. However the municipal council of the Township of Gore has decided that this supplementary fee will not be applied.

No tax on transfers of immovable  properties will be charged if the sale price is less than $5,000 or if  the property assessment is less than $5,000.

The property transfer tax payable by the purchaser is determined according to the HIGHEST OF THE FOLLOWING AMOUNTS:

  • The price paid to acquire the property (the purchase price);
  • The total amount of the price less the value of other considerations ( ex.: the price less the value of the movables):
  • The value registered on the municipal evaluation role multiplied by  the comparative factor to take into account the market value of the  property.

The rates used to calculate the notice of assessment regarding the transfer tax are as follows:

  • 0,5 % for the first $50,000;
  • 1,0 % for amounts between $50,000 and $250,000;
  • 1,5 % for amounts exceeding $250,000.

For example, a property with an evaluation of $85,000:

  • The first $50,000  will be taxed at 0.5 %, which is $250;
  • The remaining $35,000 will be taxed at the rate of 1.0 %  which is $350;
  • The total amount of the transfer tax will be $600.

To avoid interest charges the new owner must pay the transfer tax in one payment, payable within 31 days after the date of the invoice.

Notice of change of address 

It is the responsibility of property  owners to advise the municipality of any change of mailing address. The municipality is not in any way responsible for the consequences of any  correspondence or taxation notice sent to the wrong address if they have  not received a change of address notification in writing.

A notice of change of address must be  sent by mail to the municipality at 9, Cambria road, Gore (Québec) J0V 1K0, by fax to 450 562-5424, or by email to info@cantondegore.qc.ca. Please advise us if the change of address applies to more than one file.