Fees may be charged to file proceedings in certain matters. 

You will find the fees for the current calendar year (January 1 to December 31, 2026) below. Note that no fees are charged for proceedings filed with the Section des affaires sociales.

Section du territoire et de l'environnement

 The fees payable are $93.20.

Section des affaires économiques

 The fees payable are $93.20.

Section des affaires immobilières

Municipal taxation

The fees payable are determined by the value of the property established by the municipality and entered on the property assessment roll. This value is also indicated in the letter entitled “Assessor’s reply” that you received from the municipality.

If you contest the accuracy, presence, or absence of an entry on the property assessment roll, the fees payable are:

 $500,000 or less: $93.20

 $500,001 to $2,000,000: $372.60

 $2,000,001 to $5,000,000: $621.10

 Over $5,000,000: $1,242.50

If you contest the rental value, the fees payable are:

 $50,000 or less: $49.75

 Over $50,000: $161.60 

Expropriation

 The fees payable for the filing of a copy of a notice of expropriation are $248.50.

 The fees payable to determine the amount of indemnities arising from the establishment of a reserve for public purposes are $93.20.

Any other proceeding regarding immovable property

The fees payable are $93.20.

• Online
  Credit card.
• By mail
  Cheque, money order or credit card. Do not send cash by mail.
• In person
  Cheque, credit card, debit card or cash.

In matters of expropriation and municipal taxation, the Court may award legal costs to a party. The party entitled to legal costs must then have an itemized statement of costs verified by an officer of the Court's verification department in order to claim them from the other party.

The Regulation respecting the Tariff of administrative fees, professional fees and other charges attached to proceedings before the Administrative Tribunal of Québec sets out the amounts to be paid by the party ordered to pay legal costs.

These legal costs include:

 Fees payable to institute proceedings before the Tribunal;

 Indemnities paid to witnesses in municipal taxation or expropriation proceedings, in accordance with the Regulation respecting indemnities and allowances payable to witnesses summoned before courts of justice (c. C-25.01, r. 0.5);

 Fees payable for the presentation of a motion for a special fee.

Furthermore, section 36 of the Regulation respecting the procedure of the Administrative Tribunal of Québec (CQLR, c. J-3, r. 3.01) provides that in cases where the Tribunal may award legal costs, these include expenses related to the transcription of the hearing by a stenographer or stenotypist.

It should be noted, however, that in municipal taxation cases involving a unit of assessment whose property value entered on the roll is less than $500,000 or a unit of assessment whose rental value is less than $50,000, the only legal costs that the applicant may be ordered to pay are those of stenography, stenotyping, and the recording and transcription of depositions.

The Tribunal administratif du Québec may only award legal costs in matters falling under the Act respecting municipal taxation (CQLR, c. F-2.1), the Expropriation Act (CQLR, c. E-24), and the Act respecting expropriation (CQLR, c. E-25).

To claim legal costs, the Tribunal must order the reimbursement in your favour in its decision. In matters falling under the Act respecting municipal taxation, however, if the Tribunal’s decision is silent on the issue of legal costs, it is up to the losing party to cover the other party’s costs.

Yes, a party may contest a decision regarding the taxation of a bill of costs within ten days of the date on which it was rendered. To do so, the contesting party must provide written notice to the secretariat of the Tribunal. One of the administrative judges of the Tribunal who presided over the hearing will rule on the contestation of the bill of costs.

An application to contest the taxation of a bill of costs must be submitted to both the Tribunal and the party entitled to claim legal costs. There is a fee of $31.05 for filing a contestation of a bill of costs. This rate is in effect from January 1 to December 31, 2026.