Special Assessment in a Quebec Condominium: When, How, and How Much to Charge Co-Owners

The roof is leaking. The elevator is on its last legs. Or your new contingency fund study just told you that 80,000 $ is missing for the work planned next year. The syndicate doesn't have that money on hand. What now?

The answer, in most cases, is a special assessment. It's a tool the law gives Quebec condominium syndicates to finance what the regular budget can't cover. But it's also a delicate topic: nobody enjoys getting an unexpected bill, and a poorly explained assessment can create tensions that last for years.

In this article, you'll see when a special assessment is necessary, how to calculate it, how to get it approved under Bill 16 rules, how to communicate it to co-owners, and how to collect it. With concrete examples, in plain language.

1. What is a special assessment?

A special assessment is a one-time contribution co-owners pay on top of their regular monthly charges. It funds a specific expense that the current budget can't absorb.

The difference from regular contributions is simple: monthly charges cover predictable expenses (maintenance, insurance, common-area electricity, contingency fund contributions). A special assessment covers what's unexpected or exceptional.

The legal basis is found in articles 1072 and 1072.1 of the Civil Code of Quebec. Article 1072 provides that the board of directors annually fixes co-owners' contribution to common expenses, after consulting the general meeting. Article 1072.1, added by Bill 16 which came into force on January 10, 2020, requires the board to consult the assembly before deciding on any special contribution. You can read the official text of these articles on Légis Québec.

One important point to note right away: for a special assessment tied to maintenance, conservation, or repair work, it's the board of directors that decides. The board must consult the assembly, but doesn't need a vote of approval. We cover this in detail in section 4.

A worked example: a 10-unit building needs a new roof. Total cost: 50,000 $. The contingency fund only holds 15,000 $. The syndicate therefore needs to find another 35,000 $. A special assessment of 3,500 $ per unit (if ownership shares are equal) closes the gap.

2. When is it needed?

There are three main situations where a syndicate needs a special assessment.

Unexpected or urgent work. A loss, a major breakdown, damage not covered by insurance, or a repair that can't wait. These are the classic cases: the building needs funds quickly and there's no source other than the co-owners.

Underfunded contingency fund. If your contingency fund study shows that current contributions won't be enough for upcoming major work, you have two options: increase monthly contributions over the next few years, or call for a special assessment to close the gap. Often it's a combination of both. If that's your situation, our article on practical solutions for an insufficient contingency fund walks through every option.

Unplanned improvement projects. Adding EV charging stations, modernizing the security system, replacing the exterior cladding with a more durable material. These projects exceed the regular budget and justify a dedicated assessment. Be careful: some improvement projects fall under articles 1097 or 1098 of the Civil Code and do require a qualified majority vote at the assembly. More on this in section 4.

When NOT to use a special assessment: if the expense is already covered by the contingency fund and funds are available, there's no need for one. Always verify what's available before asking co-owners to pay.

3. How to calculate it

The calculation has three steps.

Step 1: establish the total amount needed. Add up the cost of the work, a contingency margin (usually 10 to 15 percent), taxes, and professional fees if any (architect, engineer, legal opinion).

Step 2: subtract what's already available. If the contingency fund can cover part of the work, deduct that amount. The remainder is what you need to collect from co-owners.

Step 3: distribute by ownership share. This is where it gets tricky. Each unit has an ownership share of the common portions, set out in the declaration of co-ownership. This share determines how much each co-owner owes. For more detail on how charges are distributed, see this ScriptaLegal article on determining co-owners' charges.

Here's a simple example. A 6-unit building needs to finance 30,000 $ of work through a special assessment. The shares are not equal:

Careful: equal distribution across units is rare. The ownership share accounts for surface area, location, and sometimes other factors set in the declaration. Take the time to verify the correct values before doing the math.

Don't feel like pulling out the calculator? Use our special assessment calculator. Enter the total amount, each unit's ownership share, and get the distribution in seconds. You can then share the result with co-owners before the meeting.

4. Who decides: the board or the assembly?

This is the part that's most often misunderstood. Since Bill 16, the rule is clear, but it still surprises many administrators.

For assessments tied to maintenance, conservation, and repair work, the board of directors decides. It must consult the assembly of co-owners before making the decision, but consultation is not a vote. The board presents the situation, answers questions, listens to comments, and then imposes the assessment. This is what article 1072.1 of the Civil Code confirms, and it's the position of the courts. A well-documented ruling has confirmed that "consultation" and "vote" are two legally distinct concepts.

The Quebec Landlords Association (APQ) sums it up this way: the special assessment must be presented to the assembly just like the annual budget, so co-owners can ask questions and give their input. But no vote is required.

For major improvement work, the rule changes. Articles 1097 and 1098 of the Civil Code require a qualified majority vote for certain decisions: changing the destination of the building, transformation work, acquiring or selling a fraction. In those cases, the assembly really does vote, and the required majority depends on the nature of the decision.

Summary:

When in doubt about the category of a project, consult your declaration of co-ownership or get a legal opinion. It's often the line between "repair" and "improvement" that causes confusion. Replacing a roof with the same type is maintenance. Adding a rooftop terrace is an improvement.

Steps to follow for the consultation:

• Convene the assembly respecting the delays set in your declaration of co-ownership (there's no universal delay fixed by the Civil Code, check your own declaration)
• Clearly state the topic on the agenda, with the proposed amount and the work covered
• Provide co-owners with the relevant documents (quotes, contingency fund study, distribution calculation) before the meeting
• Hold the session, present the assessment, answer questions
• Document the consultation in the minutes
• Only then does the board of directors officially adopt the resolution imposing the assessment

If you also need to reach quorum to hold the assembly, our guide on quorum at a condo AGM explains how to calculate it.

For a complete reference on the rules around special assessments, CondoLegal is one of the best online sources in Quebec.

5. How to communicate the news to co-owners

This is often the hardest part. Nobody enjoys getting an unexpected 5,000 $ bill. And even though the law lets the board impose the assessment without a vote, a poorly prepared consultation leaves lasting scars in the co-ownership.

Here's what works:

Explain the why, not just the how much. Co-owners accept a special assessment much better when they understand what made it necessary. Show the state of the roof, share the recommendations from the contingency fund study, include the quotes you received.

Prepare documents in advance. Technical reports, photos of the problems, quote comparisons, detailed distribution calculation. Make everything available before the assembly so co-owners have time to read.

Offer a payment schedule when possible. One payment for modest amounts, two or three instalments for larger ones. Paying 2,000 $ over three months is easier than 6,000 $ at once.

Anticipate questions. Why this exact amount? Why now? Why not through insurance? Why this contractor? Prepare the answers before the meeting to keep the discussion from going sideways.

Be transparent about deadlines and remedies. A co-owner who understands the consequences of a late payment is less likely to cause one.

6. Collecting and tracking payments

Once the assessment is adopted, the operational part begins: sending notices, receiving payments, and tracking follow-ups.

Send a formal notice to each co-owner, with:

• The exact amount per unit
• The due date (or dates, if there are multiple instalments)
• Accepted payment methods
• A reference to the assembly minutes and the board resolution that adopted the assessment

Keep a payment log. Who paid, who hasn't, when, and how. It's essential both for accounting and for tracking any remedies.

Remedies for non-payment follow a progression:

1. A courteous reminder a few days after the due date
2. A formal demand letter if the delay continues
3. As a last resort, a legal hypothec on the unit of the defaulting co-owner, or even a court claim. A tribunal decision shows how courts handle these claims.

This is also where manual management gets painful. Sending notices, tracking payments, chasing late payers, logging everything in the syndicate's accounting: it's a lot of work for a volunteer board.

CondoAide is built exactly for this. You create the assessment once, notices go out automatically to the right co-owners, payments reconcile with accounting, and you see at a glance who's up to date and who isn't. Reminders can send themselves. You keep control, without the paperwork.

7. How to avoid it in the future

Special assessments shouldn't be a regular tool. When they keep coming back, it usually means the syndicate's financing is poorly calibrated. Here's how to make them rarer.

Keep your contingency fund study current. Under Bill 16, it's mandatory and must be reviewed every five years. It's your best protection against surprises.

Adjust monthly contributions based on the study's recommendations. If the study says you should be paying 1,200 $ a month into the contingency fund, don't settle for 800 $ to ease the co-owners in the short term. You're just pushing the problem forward.

Build a small reserve for unexpected issues on top of the contingency fund. An emergency reserve that can absorb small shocks keeps you from having to call a special assessment at every breakdown.

Review the budget carefully every year. A realistic budget prevents most surprises.

In summary

A special assessment is normal when it answers a specific need: unexpected work, underfunding revealed by a study, an improvement project. For maintenance and conservation work, the board of directors decides after consulting the assembly. For major improvements, a qualified majority vote is required. In every case, good preparation, clear numbers, and honest communication make all the difference.

If you're at the point of organizing one, start with our special assessment calculator to get the per-unit distribution in seconds. Then CondoAide can handle the rest: notices to co-owners, payment tracking, accounting. You keep your energy for the human part, the one that really matters: explaining, reassuring, and keeping your co-ownership together through the decision.

Try CondoAide for free →

Sources and references

• Civil Code of Quebec, articles 1072 and following — Légis Québec
• CondoLegal — Quebec reference on co-ownership law
• APQ — Special assessments: the assembly must be consulted
• Avantages Condo — Court ruling on special contributions without a vote
• DJC Legal — Bill 16, one article at a time
• ScriptaLegal — How co-owners' charges are determined

This article is provided for information purposes. It does not replace professional legal advice. For complex situations, consult a notary or lawyer specializing in co-ownership law.