Article 1072.1 CCQ - Special assessment

Article 1072.1 governs the special assessment: a one-time contribution the syndicate may levy, on top of the annual common expenses, to fund an unforeseen expense or a specific project (major work, topping up a fund).

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What it means for your syndicate

A special assessment is levied on top of the adopted budget and is, in principle, allocated by the relative value of the fractions, like the common expenses.

A decision and a notice to the co-owners are required; a clear trail of the adoption 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.

Official text of the article

The official, up-to-date text of article 1072.1 is published by the Éditeur officiel du Québec. CondoAide only provides a plain-language summary here.

Last verified on July 13, 2026. CondoAide is not a legal authority and does not replace professional advice. If there is any discrepancy, the official Civil Code text prevails.

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