By Tax Sale Compass Editorial Team, Cloudy Days Retail Inc.
Last reviewed: October 1, 2026
Quebec's municipal statutes do not use the term "tax sale". They speak of the sale of immovables for non-payment of taxes and of the redemption of an immovable sold for taxes. Two provincial statutes carry the rules: the Cities and Towns Act, which governs city and town municipalities, and the Municipal Code of Québec, under which the sale is conducted by the clerk-treasurer of the regional county municipality. This guide walks through both, explains exactly how long a former owner has to redeem, and shows what a buyer actually holds while that clock runs.
Earlier versions of this page, and some of our province summaries, said that sources conflict on whether Quebec allows six months or one year. We have now read both statutes on LégisQuébec, the official source. The answer is the same in both: one year from the adjudication.
Section 531 of the Cities and Towns Act says an immovable sold for taxes may be redeemed by the owner or the owner's legal representatives "at any time within the year following the day of adjudication." Article 1057 of the Municipal Code of Québec uses almost the same words: "at any time within the year following the date of the adjudication." Neither statute contains a six-month redemption period.
Where might the six-month figure have come from? In the Cities and Towns Act, the only six-month period in the sale provisions is a pre-sale timing rule: under section 511, the treasurer draws up the statement of unpaid taxes "after the expiration of the six months next after the notice of deposit of the collection roll." That is a step before any sale is ordered. It does not limit the owner's right to redeem after the sale.
Section 1 of the Cities and Towns Act lists the municipalities it applies to, including city and town municipalities and local municipalities whose constituting act says they are governed by it. Municipalities governed by the Municipal Code of Québec follow its Title on the sale of immovables for non-payment of taxes, where the clerk-treasurer of the regional county municipality conducts the sale. The practical test for a buyer is simple: the public notice names who is selling. A notice signed by a city or town clerk points to the Cities and Towns Act. A notice published by a regional county municipality points to the Municipal Code.
Who may redeem. The owner or the owner's legal representatives. Any other person may also redeem, but only in the name and for the benefit of the person who owned the immovable at adjudication (section 533 of the Cities and Towns Act; article 1058 of the Municipal Code), and is then entitled to be reimbursed by the owner with interest at 8% (section 534; article 1058).
What must be paid under the Cities and Towns Act. The redeeming owner pays the purchaser the sale price, including the cost of the certificate of adjudication, with interest at ten per cent per annum, "a fraction of a year being counted as a whole year" (section 531). If the immovable is vacant land, the amount also includes municipal and school taxes the purchaser paid after the adjudication. The owner may then obtain, at the owner's cost, a notarial deed establishing the redemption, and its registration restores ownership, subject to the prior claims and hypothecs that encumbered the immovable at the time of sale, less what was paid on them from the sale proceeds (section 532).
What must be paid under the Municipal Code. The owner reimburses the clerk-treasurer of the regional county municipality the amount laid out for the purchase, including the cost of the certificate of purchase and the notice to the Land Registrar, with interest at 10% per annum, a fraction of the year counted as a year (article 1057). Within 15 days the clerk-treasurer notifies the local municipality and the purchaser and, on demand, remits the money to the purchaser less 2.5% on the purchase money for fees (article 1059).
Repairs and improvements. Under both statutes the purchaser may require the owner to indemnify necessary repairs and improvements, with 10% annual interest, and may keep possession until that claim is paid (section 534.1; article 1060).
The purchaser is "seized" of the immovable and may enter into possession, subject to redemption within the year, but may not remove timber or buildings during that year (section 521; article 1036). Under the Municipal Code, a purchaser who cannot obtain delivery may apply to a judge of the Superior Court for an order putting them in possession (article 1037).
If the year passes without redemption, the purchaser becomes the absolute owner (section 524; article 1043). On showing the purchase certificate and proof that municipal and school taxes falling due in the meantime were paid, the purchaser is entitled to a deed of sale at the expiry of one year, or earlier if the owner and the prior or hypothecary creditors consent and intervene in the deed (section 525; article 1044). Under the Cities and Towns Act the deed is executed before a notary (section 526). Under the Municipal Code the costs of the deed and its registration are payable by the purchaser (article 1047).
The sale purges hypothecs, with listed exceptions: constituted ground rents survive under both statutes, and under the Cities and Towns Act so do special taxes imposed on the immovable and not yet due (section 529; article 1048). Challenges have short deadlines: suits to cancel a sale are prescribed by twelve months from adjudication under section 530, and by one year after the date of sale under article 1050.
When the municipality itself bids and acquires the immovable, it does not have to pay immediately, and the redemption price includes the taxes assessed between adjudication and redemption (sections 536 and 537; articles 1038 and 1039).
This example is invented to show the arithmetic. It is not a real listing.
A regional county municipality that sells on the default date holds its auction on Thursday, March 12, 2026, the second Thursday of March. A buyer is adjudged a lot for $20,000, and the certificate of purchase and notice to the Land Registrar cost $150. The owner redeems on September 1, 2026.
If instead the year following March 12, 2026 ends with no redemption, the purchaser becomes absolute owner and can obtain the deed of sale on proof that the intervening municipal and school taxes were paid.
On Tax Sale Compass, the Quebec page shows the active and on-file counts from our latest daily update. Inactive records are open for research. Active listing detail is part of Premium, at Canadian dollars 9.99 per month or 99.90 per year. Our counting methodology explains the labels. For how Quebec compares with other provinces, see redemption periods by province and provincial tax sale systems. New to the topic? Start with what tax sales are, then read how to read a tax sale notice.
Both statutes were read in the version updated to June 10, 2026 on LégisQuébec.
Tax Sale Compass, operated by Cloudy Days Retail Inc. of Cold Lake, Alberta, is an information service. This guide is general information, not legal advice. Tax Sale Compass is not the auctioneer and is not a party to any sale. Statutes change and municipalities make their own decisions within them, so verify every sale, date, payment rule and redemption amount with the municipality or regional county municipality that published the notice.