Article 1672 CCQ - Set-off of reciprocal debts

Article 1672 limits set-off between two reciprocal debts to the amount of the smaller debt. It therefore never extinguishes a debt beyond the amount the other person also owes.

← All articles

By

What it means for your syndicate

When a contractor is also a co-owner, an amount the syndicate owes them may be set off against an assessment they owe the syndicate if both debts also meet the conditions of article 1673: among other things, they must be certain, liquid, exigible and for a sum of money. Set-off stops once the smaller debt has been extinguished in full.

If the amount owed to the contractor exceeds the assessment due, the excess remains a debt of the syndicate to the contractor. It does not create an advance credit on the private portion or automatically pay a future assessment. A new set-off may still occur later if the legal conditions are then met.

CondoAide applies only the amount set off against the assessment and keeps the excess in accounts payable, so both balances reflect what is actually still owed.

Official text of the article

The official, up-to-date text of article 1672 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.

Manage your co-ownership with confidence

CondoAide helps self-managed Quebec syndicates keep their register, finances and meetings aligned with the Civil Code.