Definition
The Act Respecting Duties on Transfers of Immovables (ADTI) provides exemptions in several situations:
**Full exemptions**: - Transfer between married or civil union spouses (legal marriage or civil union) - Transfer to a child, father, mother, or grandparent (direct ascendant/descendant) - Transfer resulting from a succession (will or legal devolution) - Transfer between affiliated corporations as part of a corporate reorganization meeting certain conditions
**Partial exemptions**: - First-time buyers in certain municipalities (e.g., Montreal — refund up to $5,000) - Certain social housing programs
**Common-law partners (de facto spouses)**: common-law partners do NOT benefit from the automatic exemption (only marriage or civil union is exempt). A common-law couple that transfers a property between them pays normal transfer duties.