Collection services

What you need to know

After July 1 of each year, the CGTSIM issues school tax bills for all taxable properties within the territories served by the school service centres and school boards on the Island of Montréal.
In accordance with the Education Act, the owners concerned are required to pay this tax.
If the bill amount is:
- Less than $300: a single payment is required;
- $300 or more: two payments are allowed. The first instalment is payable on the 31^st day following the mailing of the school tax bill, and the second instalment is payable on the 121^st day after the bill is sent.
If payment is not made, daily interest is automatically applied. Interest is payable on school taxes at the rate applicable under the first paragraph of section 28 of the Tax Administration Act and is updated annually. For the 2025‑2026 year, this rate is 8.00%.

The CGTSIM follows a progressive collection process for overdue accounts. The main steps are:

Payment reminder notices

Following the two due dates of the annual bill, reminder notices are sent to taxpayers with overdue accounts.

At this stage, the account is not yet in formal collection; however:
- Interest charges continue to accrue;
- An administrative fee of $15 is added.
Collection letter: Step 1

If the balance of the school tax bill from the previous year remains unpaid despite reminders, a first collection letter is sent, usually in April.

This letter informs the owner that:
- Arrears of school taxes and interest charges remain unpaid;
An additional administrative fee of $15 is added.
Notification by a bailiff

If payment is still not received, a bailiff may visit the property to deliver the statement of account directly to the owner.
Transfer to an external bailiff firm

If no payment is received, the file is transferred to an external bailiff firm specializing in collections. The owner is then informed that legal proceedings may be initiated under the Education Act, including:
- The seizure and sale of the owner’s movable property by a bailiff, or,
- The sale of the immovable property.
Notice of sale for non-payment

If the school tax bill for the two years preceding the current taxation period remains unpaid, a notice of sale of property for non-payment of school taxes is sent to the owner by certified mail, signed by the CGTSIM’s General Management. It specifies the date, time, and conditions of the sale, in accordance with legal legislation.

Would you like to clarify your situation or arrange a payment agreement before your file is transferred to the bailiff firm?

Contact our collection team, who are here to help: