GUIDE

1. INTRODUCTION

   1.1. Security

   1.2. Cookies

   1.3. Minimal use conditions

   1.4. Navigation help

   
   
2. CLIENTS

   2.1. Registration

   2.2. Registration renewal

   2.3. Modifications

   2.3.1. Entry modifications

   2.3.2. Password changes

   2.4. The virtual account

   2.4.1. Deposit in client account

   2.4.2. Debit to client account

   2.5. Secondary users

   2.6. Reports

   2.6.1. Client account statement

   
   
3. SEARCHES

   3.1. Assessment Roll

   3.1.1. Search by account number

   3.1.2. Search by address

   3.1.3. Search by cadastre

   3.1.4. Search by renewal lot

   3.2. Rental Roll (SDCs contribution)

   3.2.1. Search by account number

   
   

4. LIST OF ROLLS BY YEAR

5. STATEMENT OF ACCOUNT

   5.1. Statement of account

   5.1.1. Account identification

   5.1.2. Summary of transactions

   5.1.3. Summary of due dates

   5.1.4. Valuation/Taxable value

   5.1.5. Averaging

   5.1.6. Billing including fees

   5.1.7. Tax adjustments

   5.1.8. Transfers

   5.1.9. Cadastre

   5.1.10. Balance for current and previous years

   5.1.11. Information on the building

   5.2. Balance due at a later date

   5.3. List of rental accounts of the building

   
   
6. SUPPLEMENTARY INFORMATION

   6.1. Interest

   6.2. Duties on transfers of immovables

   6.2.1. Computation of the duties on transfers of immovables

   6.2.2. Special duties

   6.3. List of SDCs (Sociétés de développement commercial) [commercial initiative and development corporation]

   6.4. Payment of tax bills by Internet

   6.5. Delay in recording tax payments

   6.6. List of cadastral parishes

The cost of registration with CITÉ+ is $161.10 per year. Each transaction is also invoiced at a cost of $7.70. A minimum amount of $20 must be paid into your virtual account before you submit your first request. A sum of $ will be debited to your account for each transaction. Your new account balance will be displayed immediately on screen.

. In the latter case, it will take two (2) working days for the information to be entered in your file.

A page is secure if an "s" is added to the URL address in your navigator bar. So the address will begin with "https" rather than with the usual "http".

Everyone who accesses the CITÉ+ site must accept the presence of cookies. A cookie is an element of information (a simple digital sequence) that a Web site sends to your navigator and that is temporarily stored on your computer's hard disk.

Cookies sent through the CITÉ+ site are essential to enable us to verify that we are actually dealing with the correct client. The cookies put in place by CITÉ+ are not equipped to seek any other type of information on your hard disk.

As soon as the connection between your computer and the CITÉ+ site is deactivated, the cookies are no longer operational. As a general rule, navigators are configured, by default, to accept cookies. Some Web surfers choose to modify their systems so as to refuse them. If that is the case, the system must be reconfigured to be able to accept the cookies.

To surf the CITÉ+ system, JAVA and JAVAScript should be activated. In recent navigator versions, these two languages are activated by default.

Your screen should display at least 256 colours and have a resolution of 800 X 600 pixels.

As soon as you access the CITÉ+ site, simply click on the operation in the menu bar you wish to carry out, and the system will display the dialogue box in which you must enter your user code and password.

• account identification (including the owner's or occupant's name, the address of the owner or principal occupant, and the billing address);
• the summary of transactions;
• the summary of due dates;
• the valuation or taxable value;
• averaging (real estate account);
• billing including fees;
• tax adjustments;
• transfers;
• the cadastre (real estate account);
• the balance for the current and previous years;
• information on the building: year when built, floor area, number of floors, number of dwelling units, etc. (real estate account);
• the list of rental accounts of the building (real estate account);
• the balance due at a later date (an unlimited number of calculations can be made).

The financial institution system will tolerate two failures in entering your details. If you make a mistake a third time, the system will automatically take you back to the CITÉ+ site. You will have to restart the operation from scratch, clicking on the function sought in the menu bar.

2. CLIENTS

A short text will then appear giving the registration procedures. If you click on the button "I wish to register", the next screen will display the registration contract.

After reading the contract, click on the button "I agree" at the end of the text. You will then see the registration form.

When you have completed it, click on the "Submit" button. The system will then take you to the server of the financial institution where you must enter your credit card details. With this step completed, the system takes you back to the "Registration confirmation" page. Carefully note the transaction number at the top left of the screen page.

Then, to be able to conduct your first search, you will have to pay into your client account. The "Deposit" function is accessible under the sub-heading Management under Clients in the menu bar. For further details, refer to heading 2.4.1,  Deposit in the client account.

The principal user's user code corresponds to his or her e-mail address. For secondary users, a code is created by the principal user, which must not be an e-mail address. The user codes of secondary users can be a combination of figures and letters.

However, it is possible that there is a computer 'glitch'. To find out the problem, contact our online support service during normal office hours. We can tell you whether there is a temporary computer communication problem or whether you should contact the institution issuing your credit card.

You will have to complete a registration form after reading the contract, as well as the document "Security and Confidentiality".

Keep the leaflet "Your Access Keys" in a safe place - it is a useful checklist since two working days could elapse before you can access the system.

We also suggest that, as soon as you are on line on the CITÉ+ site, you change the question used to identify you should you ever forget your password. To do so, click on "Modify entry" in the sub-heading Registration under Clients in the menu bar that appears on all screens.

Any client refusing to adhere to this demand will be refused access to the CITÉ+ service, and neither the fees paid for registration nor the amount of the deposit paid into his/her client account will be reimbursed.

You have the option of renewing your contract BEFORE your current registration expires. We assure you that you will not be penalized. For example, if you register again one month before the anticipated deadline, the system will set the end of your registration not in "one year", but in "one year and one month".

To renew your registration on line, you need supply only the information requested on the financial institution screen page, i.e. your credit card details. Click on "Renew registration" in the sub-heading Registration under Clients in the menu bar.

2.3. Modifications

At any time, you can make changes to the entries in your registration: your company name, e-mail address, mailing address, etc. These changes are made directly on line using the "Modify entry" form appearing in the sub-heading Registration under Clients in the menu bar. This operation is strictly reserved for the principal user.

You can change your password as often as you wish, whether you are the principal user or a secondary user. To do so, access the function "Modify password" in the sub-heading Management under Clients in the menu bar.

2.4. The virtual account

The "Deposit" function is accessible in the sub-heading Management under Clients in the menu bar.

When you click on the "Deposit" item, a dialogue box appears in which you must enter the amount of your deposit. Please note that the system does not accept decimals e.g. 20, but not 20.50 or 20,50. It is essential to enter a whole figure.

When you click on the "Submit" button, the system takes you to the server of the financial institution where you will enter your credit card details. With this step completed, the system takes you back to the CITÉ+ site.

However, it is possible that there is a computer 'glitch'. To find out the problem, contact our online support service during normal office hours. We can tell you whether there is a temporary computer communication problem or whether you should contact the institution issuing your credit card.

The cost of each transaction is $7.70. The system will ask whether or not you agree to a debit of $7.70 to your account for each transaction. You will be asked this question when you select a "Year" in "List of accounts" and you press the "Submit" button. The account is debited in real time.

When the balance in the account is insufficient to cover the cost of a search (e.g. $2), the system will produce an error message inviting you to replenish your account.

Secondary users are the partners and/or employees of the principal user of the CITÉ+ service. The operations to which these users have access are more limited. The only management operation allowed them is to change their password.

The list of secondary users cannot exceed 25. It is created by the principal user who alone is authorized to use this function, which appears in the sub-heading Management under Clients in the menu bar.

Each secondary user is assigned a user code. Unlike the principal user, secondary users are not identified by their e-mail address. It must be a completely different code, which can combine numbers and letters (with the exception of special characters).

A predetermined temporary password is assigned to secondary users. When a secondary user questions CITÉ+ the first time, the system obliges him/her to change it.

If the name of a secondary user is deleted from the list, when the principal user enters that name again, he/she cannot use the code the user had previously since the system will recognize that initial code.

Another dialogue box then appears listing the names of all secondary users to be registered.

2.6. Reports

This statement shows transaction and search breakdowns. For searches, it displays the transaction date, the account number requested, the year requested, the type of account (real estate, rental or property transfers), the name of the user who conducted the search and the company name.

If the company changes name, the statement will restart management or search operations according to the various company names under which operations were conducted.

The "Client account statement" first lists the transactions (deposit, registration, registration renewal); a breakdown of the searches made follows.

The "Client account statement" can be given for the period you require. Click on the item in the sub-heading Reports under Clients. A dialogue box will appear. Enter the dates desired, then click on the "Submit" button.

3. SEARCHES

3.1. The Assessment Roll

Searching by the account number used for real estate taxes gives you the list of rolls by year of the account number requested, including real estate transfer fees.

To conduct a search,

1. enter the account number requested;
2. click on the "Submit" button.

The account number for duties on transfers of immovables always consists of 6 figures, a dash and two more figures. Enter the first six figures in the first box and the two other numbers of the account in the second.

Example: 200168-00

There are two procedures to conduct a search by address:

First one:

1. Enter the civic number and street name.
2. Click on the "Submit" button. A list will then appear in the window on the left.
3. Select one of the choices available in this window.
The selection will be entered automatically in the window on the right.
4. Click on the "Submit" button.

1. First select one of the letters in the alphabetic list shown in the blue box. The number sign (#) represents streets designated by ordinal numbers.
2. Select a street name in the box on the left. This name will be displayed immediately in the box on the right.
3. Add the civic number.
4. Click on the "Submit" button.

Example: When entering %Henri%, you will obtain all street names with the word "Henri".

Example: 3240A (not 3240 A)

When a number starts with a 0, it must be entered as such. This is the case of some streets located in South-West Montreal, in particular near rue Charlevoix, rue Richmond and rue Atwater.

Example: 0321 (not 321)

The list of street names is updated monthly.

1. enter the number of the cadastral parish, the lot number, and the subdivision, if applicable;
2. click on the "Submit" button.

To find out the number of a parish, see the List of cadastral parishes.

1. enter the number of the renewal lot number, and part of the lot, if applicable;
2. click on the "Submit" button.

3.2. The Rental Roll (only for the SDCs Contribution)

Imposing taxes based on the rental values was ended on December 31st, 2008. Due to the fact that the roll of rental values was abandoned, the tax base of SDCs contributions had been changed and is no more related to the real estate assessment value.

To conduct a search,

1. enter the account number requested;
2. click on the "Submit" button.

The account number for SDCs contribution always consists of 6 figures, a dash, two figures, another dash, and three figures.
Enter the first six figures in the first box, the next two figures in the second box, and the last three figures of the account number in the third box.

Example: 200169-00-100

Every January, information on the current year's tax accounts is available in CITÉ+ only at the time the accounts are mailed to taxpayers, i.e. usually as of mid-January.

5. STATEMENT OF ACCOUNT

This account number remains the same from year to year for a given location as long as no change is made by the Service de l'évaluation (Assessment department).

The SDCs Contributions (Ville de Montréal)
The account number always consists of 6 figures, a dash, 2 figures, another dash, then 3 figures.
Example: 200169-00-100

The account for the duties on transfers of immovables (Ville de Montréal)
The account number always consists of 6 figures, a dash, 2 figures, another dash, then 2 figures.
Example: 200168-00-01

• 001: real estate taxes
• 004: SDCs Contributions
• 005: duties on transfers of immovables
• 015: compensation in lieu of real estate taxes*

* The federal government pays compensation to the municipality in lieu of "tax payment" for government and institutional buildings located within the Montréal territory. For the provincial government, several changes have been applied since January 1, 2022, with the adoption of the Act to amend the Act respecting elections and referendums in municipalities, the Municipal Ethics and Good Conduct Act and various legislative provisions, SQ 2021, c 31. Data on accounts for buildings that belong to the federal and provincial governments cannot reflect exact amounts due to specific legislation. It is the client's responsibility to validate this data with the city.

Note: If there is a credit, it must be processed by Ville de Montréal and may not, necessarily result in a reimbursement.

Example:

• 00: original taxation
• 05: first modification to the original taxation (e.g. demolition of a building)
• 10: second modification to the original taxation (e.g. reconstruction of a building)

• IMPOSITION ORIGINALE (ORIGINAL TAXATION)

  The amount of taxes for a given fiscal year, usually determined at the start of the year when the accounts are mailed in bulk. The amount of the original taxation may be subject to one or more modifications during the fiscal year. If that is the case, the amount(s) appear(s) under the heading CERTIFICATE, in the same column. To find out the total amount of taxes for a fiscal year, please refer to the heading "Billing including fees".

• P or PAIEM. (PAYM.) followed by a series of figures and a two-letter code:

  Payment. Each payment is numbered.
  Two-letter code followed by a brief description for the type of payment.

  Code	Description
  AU	American money
  CB	Official check from a bank
  CC	Certified check
  CH	Personal check
  CN	Check in trust
  CO	Cash
  DA	Debit card
  MA	Postal money order
  MB	Bank money order
  TB	Bank draft
  Payments at the counter or at an ATM of a financial institution
  BC	CIBC
  BH	HSBC
  BL	Laurentian Bank
  BM	Bank of Montreal
  BN	National Bank
  BR	RBC-Royal Bank
  BS	Scotiabank
  BT	TD-Toronto Dominion Bank
  BU	Credit Union
  CP	Caisse populaire
  Payments made by Internet (trough Website of a financial institution)
  WC	Internet - CIBC
  WM	Internet - Bank of Montreal
  WN	Internet - National Bank or Laurentian Bank
  WP	Internet - Caisse Populaires Desjardins
  WR	Internet - Royal Bank
  WS	Internet - Scotiabank
  WT	Internet - TD Toronto-Dominion

  
  Warnings : According to financial institutions, a payment made at the counter or an ATM can be sent to the Finance Department as an Internet payment. It could be coded as WX rather than BX.
  
  Any payment made by subrogation is identified as such in the following way: SUBROGATION XX (XX = two-letter code). Please note that the third party payor is subrogated without other formality, in the prior claims and legal hypothecs of the municipality (section 497 of the Cities and Towns Act).
  
  
• CERTIFICATE

  Modification to the amount of taxes, upward or downward. This modification results from a change in taxation, updated following an event: renovation, demolition, fire, administrative review, reduced period, etc. Each certificate is numbered by the Service de l'évaluation (Assessment department) of Ville de Montréal.

• AJUST (ADJUST)

  Transfer to credit the account following a downward change in taxation. Each adjustment is numbered.

• REMB. (REIMB.)

  Reimbursement following an overpayment, an over-deduction, or a certificate changing the taxation downward. Each reimbursement is numbered.

• MONTANT TOTAL (TOTAL AMOUNT)

  Amount of transactions + fees (if any) + interest (if any).

Note: If there is a credit, it must be processed by Ville de Montréal and may not, necessarily result in a reimbursement.

Here are some of the other abbreviations that can be entered:

• CORR. PAIEM. AC: no cheque allowed
• CORR. PAIEM. AU: other reasons
• CORR. PAIEM. CF: account closed
• CORR. PAIEM. CM: change to be initialed
• CORR. PAIEM. DM: discrepancy in amount
• CORR. PAIEM. DP: date expired
• CORR. PAIEM. EF: fraudulent endorsement
• CORR. PAIEM. EI: untraceable account
• CORR. PAIEM. ER: endorsement required
• CORR. PAIEM. FN: funds not released
• CORR. PAIEM. FS: funds under seizure
• CORR. PAIEM. NA: not eligible (for compensations)
• CORR. PAIEM. PA: payment stopped
• CORR. PAIEM. PI: insufficient funds
• CORR. PAIEM. PS: postdated cheque
• CORR. PAIEM. RB: reimbursement
• CORR. PAIEM. RM: manual reimbursement
• CORR. PAIEM. SI: signature required
• CORR. PAIEM. TD: drawer deceased
• CORR. PAIEM. TM: manual transfer

Note: If the total corresponds to a credit balance, it must be processed by Ville de Montréal and may not necessarily result in a reimbursement.

Example:

• 00: original taxation
• 05: first modification to the original taxation (e.g. demolition of a building)
• 10: second modification to the original taxation (e.g. reconstruction of a building)

- Fees for process of sale for tax: $75
- the sum for publication fees is calculated as follows: 5% of the capital balance, to a maximum of $2,000.

Reversal of payment fees (following a cheque with insufficient funds): $38

FINAL NOTICE:
Final notice fees for SDCs Contribution accounts are $16.90 (notice send by certified post / capital due : equal or over $200).

Note: If the total corresponds to a credit balance, it must be processed by Ville de Montréal and may not necessarily result in a reimbursement.

Example:

• 00: original taxation
• 05: first modification to the original taxation (e.g. demolition of a building)
• 10: second modification to the original taxation (e.g. reconstruction of a building)

* Exempt: "E" followed by a number indicates a property exempt from real estate taxes.

The number specifies the reason for the exemption.

Table of non-residential or mixed-use immovables
This table is available on Web Site.

Assessment of company premises
Floor area of the location
Area in square feet of company premises.

3-year assessment
Due to the fact that the roll of rental values was abandoned, the base of contribution had been changed and is no more related to the real estate assessment value. Rental assessment of the business premises according to the Assessment Roll of the Ville de Montréal in effect. If there is one or more modification(s) to the original valuation, they will appear on the lines following the column. The first amount entered in this column corresponds to the last known valuation.

Special tax
This heading is not anynore used.

Charged value for the fee on real estate transfers
Charged value
Calculation basis for the fee on real estate transfers

Analysis number
Analysis number

Exemption code
Exemption code

Condominium %
Condominium %

5.1.5. Averaging

Example:

• 00: original taxation
• 05: first modification to the original taxation (e.g. demolition of a building)
• 10: second modification to the original taxation (e.g. reconstruction of a building)

Receipt number
Breakdown of credit transfers. There are two types of transfer: the adjustment transfer (TA) that credits the account following a modification (e.g.: a drop in assessment); and the regular transfer (TR) that indicates movement of credit from one account to another (e.g. other year of the same account, other tax category, etc.).

Account
The account number involved. With regard to the account number, the source of the transfer is indicated ("DE") or the destination of the transfer ("A").

Roll
The Roll indicating the type of taxes concerned, either the source of the transfer or the destination of the transfer.

• FO: property taxes
• LO: SDCs Contribution
• MU: duties on transfers of immovables
• RD: various receipts

Cat.
Tax category of the account involved

• 001: property taxes
• 004: SDCs Contribution
• 005: fees on duties on transfers of immovables
• 015: compensation in lieu of real estate taxes*
• 020: various receipts (related to the building only)

* The federal government pays compensation to the municipality in lieu of "tax payment" for government and institutional buildings located within the Montréal territory. For the provincial government, several changes have been applied since January 1, 2022, with the adoption of the Act to amend the Act respecting elections and referendums in municipalities, the Municipal Ethics and Good Conduct Act and various legislative provisions, SQ 2021, c 31. Data on accounts for buildings that belong to the federal and provincial governments cannot reflect exact amounts due to specific legislation. It is the client's responsibility to validate this data with the city.

Example:

• 00: original taxation
• 05: first modification to the original taxation (e.g. demolition of a building)
• 10: second modification to the original taxation (e.g. reconstruction of a building)

Amount
Amounts of credit (if from the source of the transfer) and debit (if from the destination of the transfer).