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You live outside Canada and want to buy or sell a property in Québec? It is possible, but the rules depend on your status: Canadian expat, permanent resident or non-Canadian. Here are the essentials, based on the rules in force in October 2026.
Canadians living abroad can buy freely. The ban targets non-Canadians and was extended until January 1, 2027. As of October 2026, no new extension has been announced: check before any offer close to that date.
| Buyer status | Can buy? |
|---|---|
| Canadian citizen, even living abroad | Yes |
| Permanent resident | Yes |
| Worker whose permit has at least 183 days of validity remaining on the purchase date | Yes, one property only |
| Student enrolled at a designated learning institution (5 years of tax returns, at least 244 days in Canada per year) | Yes, one property up to $500,000 |
| Protected person or eligible refugee claimant | Yes |
| Other non-Canadian | No, unless exempt |
The ban covers buildings with 1 to 3 units, semi-detached and row houses, and condos in census metropolitan areas or agglomerations, including Montréal, Laval, Longueuil and the South Shore. Buildings with 4 units or more are not covered. Penalties can reach $10,000, and a court can order the sale.
Financing depends on your tax residence, not your citizenship. A Canadian who lives and pays taxes abroad is often treated as a non-resident by lenders.
Moving back to Québec? An FHSA withdrawal is tax-free only if you are a Canadian resident from your first withdrawal until the purchase, and intend to live in the home within one year after buying it. Plan your offer after you return.
Welcome tax: it applies to every buyer. Québec does not charge an extra tax to foreign buyers, unlike Ontario or British Columbia. Estimate it with the welcome tax calculator.
If you are a non-resident of Canada when you sell, part of the gross sale price is withheld unless you obtain a certificate of compliance. In practice, the notary withholds it on the buyer’s behalf and holds the funds in trust until the certificates are issued. The law makes the buyer responsible: if nothing is withheld, the buyer may have to pay the tax in your place.
| Withholding on gross price (home) | Rate |
|---|---|
| Federal (s. 116, form T2062) | 25% |
| Québec (form TP-1097) | 12.875% |
| Total without certificate | 37.875% |
For a rental property, a higher rate (50% federal, plus a higher Québec rate) applies to the depreciable portion (the building), not the whole price; the land stays at 25% / 12.875%.
With the certificates, withholding is based on the estimated gain instead of the full price. Forms are due within 10 days of the sale. Federally, late filing can cost up to $2,500; Revenu Québec also charges penalties. Apply as soon as the offer is accepted, since processing can take several months, then file your tax returns to recover any excess.
In Québec, the deed of sale is normally signed in the physical presence of the notary. Remote signing by video is an exception, and the notary may refuse it. The most common solution is a power of attorney: you appoint a trusted person in Québec to sign for you, and sign the document before a local notary or at a Canadian consulate.
The federal Underused Housing Tax (UHT) was repealed starting with the 2025 year. Obligations for 2022 to 2024 remain.
Yes. The ban does not apply to Canadian citizens, even if they live outside the country.
Without a certificate of compliance, 37.875% of the gross price for a home (25% federal and 12.875% Québec). With the certificates, withholding is based on the estimated gain.
Not necessarily. You can give a power of attorney to someone who signs for you, or ask for remote signing if the notary agrees.
Sources:
General information only, not legal, tax or financial advice. Rules change: confirm your situation with a notary, an accountant or a mortgage professional. Last updated: October 2026.