In short
These are Quebec rules. A municipality can auction a property whose taxes are unpaid. The buyer pays immediately and becomes owner, but for one year the former owner can buy the property back by repaying the price with 10% interest per year, a fraction of a year counting as a full year. During that year, the buyer cannot remove the wood or the buildings. After a year without redemption, the buyer gets a deed of sale before a notary. Cities sell the property as is, without warranty.
City or RCM: who sells, and how
| City (Cities and Towns Act) | Municipality under the Municipal Code | |
|---|---|---|
| Who sells | The clerk, on the council’s order, at public auction | The RCM, at public auction |
| When | Date set by the city (2026: Montreal on November 2, Quebec City on November 25) | The second Thursday of March, unless the RCM sets another date by by-law |
| Payment | Immediately, unless the council grants a delay | At the time of adjudication |
| Redemption by the former owner | Paid to the buyer, within the year | Paid to the RCM’s clerk-treasurer, within the year |
| After one year | The buyer is irrevocable owner and is entitled to a deed of sale before a notary | The buyer is absolute owner |
Sources: Cities and Towns Act (C-19), ss. 512 to 538; Municipal Code of Québec (C-27.1), arts. 1026 to 1060; Ville de Montréal; Ville de Québec.
The steps for a buyer
- Check the list published by the city or RCM. In Montreal, it appears in September and is updated until the sale; in Quebec City, the 2026 list is dated September 29. A property can be withdrawn until the morning of the sale if the owner pays.
- Do your checks before the sale: the Ville de Québec states that the bidder is responsible for knowing the condition of the premises, the buildings and the charges.
- Register according to the city’s rules (in Montreal, online pre-registration before October 17, 2026).
- Pay immediately. Accepted methods vary: in Quebec City, cash, debit card, certified cheque, bank draft or money order, never a credit card.
- Wait out the redemption year without removing the wood or the buildings, then have a notary prepare the deed of sale.
The risks to know
- No warranty. According to the Ville de Québec, the buyer takes the property as is, without any warranty, notably as to area, the quality of the soil or buildings, or against latent defects.
- Redemption. For a year, the former owner, or anyone on their behalf, can buy the property back. You then recover the price, the certificate cost and 10% interest.
- Hypothecs. The sale clears the property of all hypothecs, except certain exceptions set out in the law (C&T Act s. 529).
- The municipality can bid itself, through the mayor or another person (C&T Act s. 536).
- An occupied property. In a municipality under the Municipal Code, the buyer can ask the Superior Court for an order against a person who refuses to leave (Municipal Code art. 1037).
- Sales taxes. The Ville de Québec states that GST and QST apply to its tax sales.
If the former owner buys the property back, the transfer duty base for that redemption is the amount paid to exercise it (Act respecting duties on transfers of immovables, s. 8.1). For your own transfer duties and title, see a notary.
Frequently asked questions
How long does the former owner have to buy it back?
One year from the adjudication. They repay the price, the cost of the certificate of adjudication and 10% interest per year, a fraction of a year counting as a full year.
Can I renovate during the redemption year?
The law prohibits removing the wood or buildings during the year. The Ville de Québec specifies that the buyer cannot make changes during that year.
Where do I find the list of properties for tax sale?
On the website of the city or RCM holding the sale, and in public notices. In Montreal, the list appears in September; the final 2026 list is planned for October 31.
Is the property guaranteed?
No. The Ville de Québec sells the property as is, without any warranty, including against latent defects.
Sources
- Loi sur les cités et villes, chapitre C-19, art. 511 à 538 (LégisQuébec) read 2026-10-08
- Code municipal du Québec, chapitre C-27.1, art. 1022 à 1060 (LégisQuébec) read 2026-10-08
- Loi concernant les droits sur les mutations immobilières, chapitre D-15.1, art. 8.1 (LégisQuébec) read 2026-10-08
- Ville de Montréal — Acheter un immeuble à la vente pour taxes read 2026-10-08
- Ville de Québec — Ventes des immeubles pour défaut de paiement des taxes read 2026-10-08
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Updated
General information, not legal advice. For your situation, consult a notary or a lawyer.