QC-022: Bill 22: An Act to broaden the intervention powers of municipalities and to amend other legislative provisions

The businesses most directly touched are Quebec property owners — including landlords, developers, and owners of vacant or low-value land — who may find their properties subject to municipal acquisition if municipal taxes go unpaid for three years and certain conditions are met. Non-profit organizations operating in Quebec (charities, community groups, social enterprises) benefit from clarified status under the Municipal Aid Prohibition Act, meaning municipalities can now more freely lease or donate property to them without legal risk. Religious organizations that own rectories will lose their property tax and school tax exemptions starting January 1, 2027, increasing their annual operating costs. Owners of undivided co-ownership properties (such as people sharing a home or cottage) will benefit from an exemption on land transfer duties when one natural-person co-owner transfers their share to another co-owner who lives there.