Quebec Condo Syndicate Attestation: Sale Guide

Selling a fraction of a divided co-ownership in Quebec requires several documents to be provided to the buyer and notary. Among them, the syndicate attestation is central. It confirms the financial status related to your condo, that common expenses are up to date, any special assessments that have been voted on and certain administrative information.

When properly prepared, the attestation reduces delays and protects all parties. When poorly prepared, it can cause the transaction to fall through at the last minute. Here is a practical guide (up to date as of 2026-05-07) for co-owners, boards of directors and condominium managers.

• Who should you request the attestation from and when?
• What should it contain to meet the notary’s and buyer’s expectations?
• What timelines should you expect and how can you avoid common pitfalls?

We also cover useful legal references (C.c.Q.), OACIQ best practices and a ready-to-use checklist.

Syndicate attestation: definition and legal basis

The syndicate attestation is a written document, signed by the syndicate (often by the condominium manager or an authorized board of directors member), that summarizes the financial and administrative status connected to a specific fraction. It generally accompanies the sale of a condo to inform the buyer and notary.

• Role: to confirm common expenses, arrears, adopted special assessments, ongoing proceedings and certain technical and insurance information.
• Signatory: a person authorized by the board of directors (e.g., the president or secretary) or a manager mandated by resolution.
• Scope: it concerns the fraction being sold and, where necessary, overall matters (contingency fund, insurance and voted major work).

From a legal standpoint, several provisions of the Civil Code of Quebec govern the financial consequences and the information to be provided. For example:

• Responsibility for common expenses and collection mechanisms (see section 1069 C.c.Q.).
• Budget, financial statements and contingency fund (see section 1071 et seq. C.c.Q.).
• Insurance and claims (see sections 1073 to 1074.2 C.c.Q.).

For a complete reading of the relevant provisions, consult LégisQuébec:

• Civil Code of Quebec – divided co-ownership provisions (general reference) — section 1069 C.c.Q., section 1071, section 1073.

When to request it, whom to contact and in what format?

• Ideal timing: as soon as an accepted promise to purchase is in place, so as not to delay the notary’s work.
• Contact: the condominium manager or an authorized board of directors member (e.g., the secretary). Check the internal procedure set out in the by-laws of the immovable or the DCV.
• Format: a signed PDF, with the syndicate’s and signatory’s contact information, plus appendices (recent minutes, budget, financial statements, insurance policy, maintenance logbook/EUC extract, etc.).

Best practices:

• Confirm the address and the lot number/door number for the fraction.
• Indicate the period covered by the attestation and the date it was issued.
• Attach recent documents supporting the figures (current budget, latest financial statement adopted at the annual general meeting, etc.).

OACIQ provides guidelines on the co-ownership documents provided during a sale. See its resources: OACIQ and the information page on co-ownership: Divided co-ownership.

Essential contents of the attestation: what the notary looks for

The notary needs to quickly confirm the status of common expenses and financial decisions that could affect the buyer. The following table summarizes the typical contents of a solid attestation.

Key financial data not to miss

• Arrears: the exact balance of unpaid common expenses, with the calculation date. The notary uses it for the adjustment at the deed of sale.
• Special assessments: those already voted on and their due dates. Even if they are not yet payable, they are important to the buyer.
• Contingency fund: level of funding and planned work. This affects the perceived level of risk and future common expenses.

Documents to attach as appendices

• Minutes of the last two or three annual general meetings (and special meetings, if applicable), so the buyer can see the history of decisions.
• Latest adopted budget and latest approved financial statements.
• The syndicate’s certificate of insurance and a summary of deductibles.
• Relevant extracts from the maintenance logbook/EUC (work and schedules).
• By-laws of the immovable and DCV at the notary’s request.

Useful resources:

• LégisQuébec – Civil Code, contingency fund and budget: section 1071 C.c.Q.
• RGCQ – Co-ownership guides and resources: RGCQ

Step-by-step process: seller, broker, syndicate and notary

1. Seller and real estate broker

   • As soon as the promise to purchase is accepted, the broker (if there is one) gathers the co-ownership documents. See the OACIQ guidance: Divided co-ownership.

2. Official request to the syndicate

   • Use a clear template listing all required items (see the checklist below). Specify the desired calculation date and the intended recipient notary.

3. Preparation by the condominium manager/board of directors

   • Review the registers, latest annual general meeting minutes, budget and financial statements.
   • Validate arrears and special assessments.
   • Quality control by a board of directors member before signing.

4. Delivery to the notary

   • Send a signed PDF with appendices. The notary will check consistency with the promise to purchase and common expense adjustments and, where necessary, request clarification.

5. Adjustments at the deed of sale

   • At the deed of sale, the notary prorates the common expenses and settles any arrears confirmed by the attestation.

Good to know: some co-ownerships charge administrative fees for issuing the attestation and conducting document searches. These fees should be transparent and communicated to the seller in advance.

For operational support, see our services:

• Financial management: multiRent – Financial Management
• Administrative management: multiRent – Administrative Management
• Operations management: multiRent – Operations Management

Timelines, common errors and risks to manage

Usual timelines

• Allow a few business days to compile accurate data and have the document reviewed. During annual general meeting season or major work, expect a longer delay.

Common errors

• Arrears amounts dated incorrectly or not up to date.
• Failure to mention a special assessment adopted at the annual general meeting but not yet payable.
• No information about a substantial insurance deductible.
• Inconsistencies between the attestation and the appendices (budget, minutes and financial statements).

Risks and impacts

• An incomplete attestation can create post-sale disputes and delay the release of funds at the deed of sale.
• The syndicate must protect its interests in collecting common expenses (see section 1069 C.c.Q.) while providing accurate information.
• When major work is planned, make sure the information provided is consistent with the maintenance logbook/EUC and, where necessary, with requests for bids. If contractors are involved, check their RBQ licence: Choosing a contractor.

Attestation request template and checklist

Minimum template for a request to the syndicate

• Requester’s identity (seller/broker) and the fraction concerned.
• Desired calculation date for the balances.
• Contact information for the intended recipient notary and target signing date.
• List of expected appendices (minutes, budget, financial statements, insurance and maintenance logbook/EUC extracts).

Checklist of contents to validate in the attestation

• Monthly common expenses and payment method.
• Arrears as of day X (interest/penalties, if applicable).
• Voted special assessments (amount, purpose and due dates).
• Ongoing proceedings/disputes.
• Syndicate insurance (deductible by type of claim, if applicable).
• Contingency fund: balance in the latest adopted financial statement and references to planned work.
• Modified private portions: declarations and compliance.
• Parking/storage: numbers and status (common portions for restricted use versus private portions).

Useful resource for real estate brokers: OACIQ.

Looking for examples of structured deliverables? Browse our blog for practical guides: multiRent Blog.

Costs, taxes and who pays for the attestation?

• Who pays? In practice, the seller often assumes the costs of issuing the attestation and conducting document searches. This may be provided for in the promise to purchase.
• Taxes: depending on the nature of the service, sales taxes may apply to administrative fees. To find out whether tax applies and how to account for it, see Revenu Quebec: GST/QST and, in the case of a rental building sale, the rules on capital gains: Capital gains.
• Transparency: the syndicate should communicate its fees in writing before processing the request. The notary can then include them in the final adjustments.

To manage your financial and documentary needs, see our packages and financial management services.

FAQ – Quebec condo syndicate attestation

Q1. Is the attestation mandatory for every sale?
– In practice, the notary almost always requires it. It safeguards the transaction by confirming common expenses, arrears and decisions that could affect the buyer.

Q2. What is a “reasonable” timeframe for obtaining it?
– Allow a few business days, depending on the complexity of the file. Allow more time during annual general meeting season or if major work is under way.

Q3. What should you do if the attestation reveals arrears?
– The notary will make adjustments at the deed of sale so that the balance owing is settled. The syndicate should specify the calculation date and, where applicable, the interest.

Q4. Does the attestation cover rules of use (pets, rentals and Airbnb)?
– The attestation may summarize the main points, but the by-laws of the immovable and the DCV are authoritative. Provide these documents to the buyer to avoid any ambiguity.

Q5. Should the maintenance logbook/EUC be included?
– It is recommended that the relevant information be provided (planned major work and schedules), because it affects contributions and contingency fund planning.

This article provides general information and does not constitute legal advice. Consult a lawyer or notary regarding your situation.

This article provides general information and does not replace advice from a tax specialist or accountant. Refer to Revenu Quebec and the CRA for the exact rules.

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