QC-201: Bill 201: An Act respecting the Monastère des Ursulines de Québec

This bill primarily affects the Ursulines de Québec religious organization and their cultural heritage trust, which operates the historic Monastère des Ursulines in Québec City. The monastery runs mixed-use heritage activities including hospitality, retail (boutique), food service (restaurant), and transitional accommodation. Day-to-day operations like running the restaurant and boutique will remain partially taxable at full assessed value, while the lodging portion will be taxed at 70% of assessed value — meaning the organization will need to track and allocate property use carefully for tax purposes. This is a single institution rather than a class of businesses, so the impact is narrow but significant for the trust managing this heritage property.