Guides — Quebec real estate taxation

Clear, up-to-date and sourced explanations to help you decide with confidence.

Buying and financing · 7

Buying and financingGuide

Down Payment for a Rental Property in Canada: The Owner-Occupied Advantage

How much down payment you need for a duplex, triplex or fourplex in Canada in 2026: owner-occupied vs investor rules, closing costs, and how to qualify.

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Buying and financingGuide

Duplex vs Triplex vs Fourplex: Which to Choose as an Owner-Occupant?

Duplex, triplex or fourplex as an owner-occupant: down payment, income, management and financing compared to choose your first plex in 2026.

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Buying and financingGuide

Down Payment for a Plex in Canada: The 2026 Rules by Property Type

Down payment for a duplex, triplex or fourplex in 2026: 5-10% owner-occupied, 20% for a pure rental. CMHC insurance and the price cap explained.

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Buying and financingGuide

Using Your FHSA to Buy a Plex (Owner-Occupied)

Can you use an FHSA to buy a plex? Yes, if you live in one unit as your principal residence. 2026 limits, eligibility, and the double tax advantage.

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Buying and financingGuide

Borrowing Power and the B-20 Stress Test: How Much Can You Finance in 2026

How much can you finance on a rental property? The B-20 stress test, qualifying rate, GDS 39% and TDS 44% ratios, and rental income treatment. 2026 guide.

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Buying and financingGuide

Mortgage Insurance Premium: What CMHC Coverage Costs in 2026

Mortgage loan insurance premium (CMHC, Sagen, Canada Guaranty) in 2026: 0.60% to 4% of the loan by down payment, Quebec QST, worked examples.

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Buying and financingGuide

CMHC MLI Select: Multi-Unit Financing for 5+ Units

MLI Select (CMHC) finances up to 95% of a 5+ unit rental over 50 years with a reduced premium. How the points, tiers and 2026 conditions work.

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Taxes and closing costs · 7

Taxes and closing costsGuide

Quebec Welcome Tax 2026: How Transfer Duties Really Work

How Quebec's welcome tax (droits de mutation) works in 2026: tax base, brackets, the Montreal surtax, when you pay, and how it lowers your future capital gain.

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Taxes and closing costsGuide

Quebec Welcome Tax by City: What Changes From One City to the Next

Quebec welcome tax by city 2026: provincial scale everywhere, then higher tiers in Laval, Longueuil, Gatineau, Brossard, Quebec City, Saguenay and others.

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Taxes and closing costsGuide

Ontario Land Transfer Tax in 2026: Rates, the Toronto MLTT, and How Much You'll Actually Pay

How Ontario land transfer tax works in 2026: provincial brackets, the Toronto MLTT that doubles it, first-time buyer rebates, and a worked example.

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Taxes and closing costsGuide

BC Property Transfer Tax 2026: What You Actually Pay

How BC's Property Transfer Tax works in 2026: 1/2/3/5% brackets, the first-time buyer exemption, when you pay, and how it affects your capital gain.

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Taxes and closing costsGuide

Alberta Land Transfer Tax: The Good News Is There Isn't One

Alberta has no land transfer tax — only small Land Titles registration fees. Here is what you actually pay at closing and why it is an investor advantage.

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Taxes and closing costsGuide

Non-Resident Buyer Tax in Canada: Ontario NRST and BC's Additional Tax

Buying in Canada as a non-resident: Ontario's NRST (25%) and BC's additional tax (20%) add to land transfer duties. 2026 rules by province.

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Taxes and closing costsGuide

GST and QST on a New Rental Property in Quebec (2026)

GST/QST on a new rental property in Quebec: 5% + 9.975%, the PBRH rebate of 100% of the GST on 4+ unit rentals, and self-supply. 2026 guide.

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Taxes: holding and selling · 8

Taxes: holding and sellingGuide

Rental Income Tax in Canada: How It's Reported

How rental income is taxed in Canada: the T776 and Quebec TP-128, net income, deductible losses, CCA and your marginal rate. 2026 guide.

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Taxes: holding and sellingGuide

Deductible Rental Expenses in Canada: Current vs Capital

Current vs capital expenses on a rental property: what you deduct in the year, what is added to cost and written off through CCA. 2026 rules.

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Taxes: holding and sellingGuide

Quebec School Tax: How It's Calculated (and What Changes for a Plex)

Quebec's single school tax rate for 2026-2027, the calculation, and the $25,000 exemption per property — explained for a plex or rental building.

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Taxes: holding and sellingGuide

Smith Manoeuvre in Québec: Making Your Mortgage Interest Deductible

Smith Manoeuvre in Québec 2026: convert your mortgage into deductible debt, the 65% cap, cash damming rental expenses, and the Québec tax trap.

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Taxes: holding and sellingGuide

CCA Recapture: The Rental Tax Trap Most Investors Forget

Capital cost allowance cuts your tax now, but CCA recapture claws it back at 100% when you sell. How depreciation, UCC and recapture work across Canada in 2026.

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Taxes: holding and sellingGuide

Capital Gains Tax on a Rental Property in Canada (2026): The Numbers That Actually Matter

How capital gains tax on a rental property works in Canada in 2026: the 50% inclusion rate, adjusted cost base, CCA recapture, and the 365-day flip rule.

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Taxes: holding and sellingGuide

Property Flipping Tax in Canada: The Anti-Flip Rule and BC's Tax

Selling fast is costly: the federal anti-flipping rule (< 365 days → 100% business income) and the BC Home Flipping Tax (< 730 days, up to 20%). 2026 rules.

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Taxes: holding and sellingGuide

Should You Incorporate Your Rental Property in Canada?

Incorporating rental real estate in Canada in 2026: why passive-income tax integration usually erases the tax advantage, and when protection and estate goals justify it.

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Rents and short-term rentals · 5

Rental management and leases · 4

Brokerage and compliance · 3

Profitability and strategies · 3

Local rental markets · 2

From the guide to the decision

The guides explain the rules; the copilot applies them to your property: a clear verdict — buy, negotiate or avoid —, maximum purchase price, after-tax analysis and a 10-year projection.

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