Forests > Real Estate Tax Refund

Real Estate Tax Refund

What is the Refund?

It is a real estate tax refund equivalent to 85% of the amount of real estate tax (municipal and school tax) payable on a forest property.

Who qualifies for the Refund?

To qualify for the Refund, owners must, among other things, hold a certificate attesting that they are certified forest producers. The forest producer’s certificate lists the forest assessment unit or units that meet the eligibility conditions.

On what conditions are refunds made?

Certified forest producers must have carried out or commissioned development work on their registered forest land (see Schedule 1 of the Regulation respecting the reimbursement of property taxes of certified forest producers ). To qualify for a refund, the expenses must be equal to or greater than the value of real estate taxes payable. A forest engineer’s report  on the work must also be submitted.

What is the procedure for obtaining a refund?

  • Refer to the guides, regulations and other documents applicable to the year in which the work was performed.
  • Obtain the forest engineer’s report attesting that the work qualifies for a refund.
  • Apply for the refund by completing Schedule E, Part C , of the personal income tax return or, for forest producers that are corporations, form FM-220.3 , available from Revenu Québec.

Changes applicable as from January 1, 2018

The Regulation respecting the reimbursement of property taxes of certified forest producers  has been amended to allow for certain changes, which are applicable only to work performed on or after January 1, 2018 (or, in the case of a legal person, as from the first fiscal year beginning after December 31, 2017).

Reference documents

Certified forest producers and forest engineers must always use the documents applicable to the year in which the work was carried out.

Documents applicable after January 1, 2019

Documents applicable after January 1, 2018 until December 31, 2018

Documents applicable after January 1, 2014 until December 31, 2017

Documents applicable until December 31, 2013

Other documents

Note that since 2014, the Monitoring grid for amounts carried forward will no longer be produced.

See also