Article 1072.1 is a single sentence: the board of directors must consult the general meeting of co-owners before deciding on any special contribution to the common expenses. The special assessment itself is a one-time contribution, on top of the annual common expenses, to fund an unforeseen expense or a specific project.
It is a duty to consult, not to obtain ratification: the board consults, then decides. Contrary to a widespread belief, the meeting does not vote the special assessment — unless the declaration of co-ownership requires it. The article covers only the special contribution; it says nothing about "significant expenses" in general.
A special assessment is allocated using the key of the underlying expense: by relative value if the expense is general, or by the PCUR's key if it concerns a common portion for restricted use.
A clear trail of the consultation, the decision and the notice is valuable if the levy is challenged.
In CondoAide, a special assessment is created as a separate call with its own allocation key and payment schedule - no parallel bookkeeping.
Manage your co-ownership with confidence
CondoAide helps self-managed Quebec syndicates keep their register, finances and meetings aligned with the Civil Code.