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Write down the highest amount out of the following three choices:

The actual price paid for the immovable (purchase price), excluding taxes.
The amount of the consideration for the transfer of the immovable, as per the notarized deed of sale (e.g., sale price minus the value of the furniture).
The value of the municipal roll multiplied by the market value factor, to take into account the true market value of the immovable.

Immovable transfer duties:

On date of: 2012/01/24

2.74%

2.89%

3.15%

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