Summary#
Bill No. 4 implements several measures announced in the Quebec budget of March 25, 2025. It amends numerous laws in various areas.
The main measures are as follows:
- Quebec Pension Plan: certain months during which a person receives a reduced benefit from the CNESST may be excluded from the calculation of their benefits. This measure aims to prevent a work-related injury from unduly reducing future pensions.
- High-Value Vehicles: the threshold applicable to the additional tax increases from $40,000 to $62,500. The current exemption for certain electric and plug-in hybrid vehicles is removed.
- Electric Vehicles: a new annual fee is established at $125 for a fully electric vehicle and $62.50 for a plug-in hybrid vehicle. Different amounts apply to motorcycles, mopeds, and snow blowers.
- Public Data and Research: the Institut de la statistique du Québec may receive, retain, and use more information from public organizations. This information may be shared with researchers linked to a public organization, under certain personal data protection conditions.
- Alimony: the rules for income garnishment are modified. Income intended for alimony would be garnished according to a specific formula. Alimony granted for an adult child would also be protected from certain garnishments.
- Life Insurance: insurers may obtain certain information about deceased individuals to notify beneficiaries that a sum may be owed to them.
- Municipal Taxation: the business tax and the rental value role are abolished, except for certain contributions from commercial development corporations. A municipality that already has a rental value role for 2026 may continue to use it during the specified period.
- Other Measures: funding for the Avenir Mécénat Culture Fund increases from $5 million to $6 million. The consultation fee for the land registry increases from $1 to $1.50. The targets for reducing net debt are revised. The government also obtains exceptional power to modify the contribution rates to the parental insurance plan.
Most measures come into effect upon the law's assent. Several exceptions are provided, notably on January 1, 2026, April 1, 2026, and January 1, 2027.
What This Means for You#
- Owners of Electric or Plug-in Hybrid Vehicles: you may have to pay a new fee upon registration or renewal. The amount depends on the type of vehicle and the usage period.
- Buyers of Vehicles Over $62,500: the additional tax on high-value vehicles would continue to apply beyond this new threshold.
- Injured Workers: if you receive a reduced benefit from the CNESST, certain months may be excluded from the calculation of your Quebec pension. This measure could improve the pension amount in certain situations.
- Individuals Paying or Receiving Alimony: the rules for garnishment and security change. Individuals receiving financial assistance may be exempt from the obligation to provide security.
- Life Insurance Beneficiaries: insurers may more easily inform you that an unclaimed benefit exists.
- Businesses and Owners of Commercial Properties: the municipal business tax and certain mechanisms related to rental value will disappear. The effects will vary depending on the municipality and transition rules.
- Individuals Concerned About Public Data: the bill expands the Institut de la statistique's access to certain information banks. Privacy rules, agreements, and penalties are provided.
Costs#
The bill provides for or entails several possible costs and revenues:
- The costs related to improving certain benefits of the Quebec Pension Plan would be reimbursed by the CNESST.
- The additional fees on electric and plug-in hybrid vehicles could increase registration costs for affected owners.
- Funding for the Avenir Mécénat Culture Fund increases from $5 million to $6 million.
- The consultation fee for the land registry increases from $1 to $1.50, with future indexing.
- The bill may modify municipal revenues by abolishing the business tax and rental value roles. The financial effects will depend on each municipality.
- The bill gives the government exceptional power to modify contributions to the parental insurance plan but does not itself set a new contribution.
No overall estimate of costs and revenues is provided in the text presented.
Supporters' Viewpoint#
The government may argue that the bill:
- quickly implements measures from the 2025 budget;
- makes vehicle financing more consistent by having electric vehicles contribute to the costs associated with road network use;
- better protects certain injured workers in the calculation of their pensions;
- facilitates public research while maintaining confidentiality obligations;
- improves the chances that life insurance beneficiaries are located;
- modernizes and simplifies municipal taxation;
- offers more flexibility to the government in case of emergencies or exceptional financial needs.
No specific public statement from each supporter is provided in the text of the bill.
Opponents' Viewpoint#
Opponents may raise the following concerns:
- the new fees could make electric and plug-in hybrid vehicles more expensive to own;
- expanded access to public information could raise concerns about privacy and data surveillance;
- the abolition of the business tax could reduce or shift certain sources of municipal revenue;
- the power to exceptionally modify parental insurance contributions could reduce predictability for workers and employers;
- the bill groups many different measures, which may complicate the detailed examination of their effects;
- changes to the calculation of alimony and garnishments could have varying consequences for debtors and creditors.
No detailed official position from opposing groups is provided in the text presented.