Tax Exemption for Ursulines Monastery Trust

Summary#

This private bill lets the Ursulines Monastery in Old Québec keep a full exemption from local taxes after it is given to a new non-profit trust. The goal is to protect this historic site and support its conversion for cultural, spiritual, educational, social, and community uses.

• Confirms the exact property covered (the Ursulines Monastery and its buildings).
• Exempts the site from city, metropolitan, and school property taxes, plus related fees and charges.
• The exemption starts when the monastery is transferred to the Ursulines Cultural Heritage Trust and lasts as long as the trust owns it.
• Applies even if other Québec laws would normally require taxes or fees.
• Requires the exemption to be noted in the public land registry.

What it means for you#

• Residents and visitors

  • The monastery is more likely to stay open and active as a place for culture, learning, peace, and spirituality.
  • You may see more public programs, events, and access to historic spaces over time.

• Local taxpayers in Québec City

  • The city and the school service center would collect less from this property, which could put slight pressure on budgets or shift costs to others.
  • The site already did not pay property taxes under the religious owner, so this keeps a similar tax status after the transfer.

• Community groups, schools, and cultural partners

  • May have more chances to use space for classes, exhibits, gatherings, or community services at lower cost, since the trust will not be paying local taxes on the site.

• Ursulines Cultural Heritage Trust (the new owner)

  • Lower operating costs because it will not owe city, metropolitan, or school taxes or related fees on the property.
  • More of its limited funds can go to upkeep, repairs, and public programs.
  • The exemption ends if the trust no longer owns the monastery.

Expenses#

No publicly available information.

• The bill would reduce local tax and fee revenue that would otherwise apply after the transfer—mainly for Québec City, the Québec Metropolitan Community, and the local school service center.
• The net change may be limited relative to today because the monastery has been exempt under the current religious owner.

Proponents' View#

• Protects a major heritage site and keeps it serving the public, not just tourists or private buyers.
• Keeps the project financially viable; without tax relief, the trust could not afford upkeep and programs.
• Maintains the site’s long-standing roles in education, culture, spirituality, and community life.
• Largely preserves the status quo on taxes, since the monastery is already tax-exempt today.
• Offers long-term certainty so the trust can plan repairs and community uses.

Opponents' View#

• Reduces revenue for the city and the school service center, which could shift costs to other taxpayers or strain services.
• Grants a very broad exemption, including fees and charges, not just property tax.
• Sets a precedent for special exemptions to private trusts or organizations, raising fairness concerns versus other non-profits that pay some taxes or fees.
• Has no sunset or review; the exemption could last indefinitely as long as the trust owns the property.
• If the site hosts revenue-generating activities, operating tax-free could be seen as an uneven playing field compared with taxed venues.