Summary#
Bill No. 26 authorizes a portion of the expenditures of the Government of Quebec for the fiscal year 2026-2027. It allows for spending up to $32,120,000,735 from the general fund (the State's main account). This represents approximately 28.2% of the annual appropriations that will be voted on.
The law also approves, for "special funds" (dedicated funds, partially financed by earmarked revenues), expenditure forecasts of $6,601,340,586 and investments of $1,614,732,125. This amounts to approximately 26.9% of the expenditures and 25.1% of the investments planned for these funds.
The Treasury Board (the body that manages State expenditures) can move money between programs within the same portfolio, up to 15% of the authorized credit, or use provisions set aside for this purpose.
This is a "No. 1" appropriation law: a partial authorization at the beginning of the fiscal year (often about a quarter of the year, plus a little). Other appropriation laws will follow to authorize the remainder of the year.
What This Means for You#
- Public services continue uninterrupted from April 1, 2026: hospitals, schools, childcare services, public safety, social assistance, roads.
- Municipalities receive their transfers and funding for infrastructure and housing.
- Families see the continuation of funding for childcare services and family assistance measures.
- Students and parents: funding for preschool, primary, and secondary education and for the school tax.
- Patients: the health network has the funds for its ongoing operations.
- Workers and businesses: employment, training, and economic development programs remain funded.
- The environment and climate: dedicated funds support electrification, emission reductions, and wildlife protection.
- High-speed internet and digital projects: budgets are allocated for connectivity and cybersecurity.
- No changes to taxes or eligibility rules here. This law authorizes expenditures; it does not create new programs.
Note: the Treasury Board can adjust certain envelopes within the same portfolio (up to 15%) to respond to needs during the year.
Costs#
- General fund (department programs): up to $32.12 billion for 2026-2027.
- Two tranches: 25.0% of the annual appropriations, plus approximately 3.2% additional.
- Some significant envelopes (partial amounts authorized by this law):
- Health and Social Services: approximately $10.13 billion.
- Education: approximately $6.27 billion.
- Higher Education: approximately $2.71 billion.
- Family (including childcare services): approximately $1.63 billion.
- Employment and Social Solidarity: approximately $1.55 billion.
- Public Safety: approximately $0.76 billion.
- Transportation and Sustainable Mobility: approximately $0.74 billion.
- Treasury Board – Replacement Fund and central functions: approximately $4.57 billion.
- Special funds:
- Expenditures: $6.60 billion (approximately 25.0% + 1.9%).
- Investments: $1.615 billion (approximately 25.1%).
- Main funds (approved partial amounts):
- Land Transportation Networks Fund: expenditures $1.80 billion, investments $0.995 billion.
- Educational Childcare Services Fund: $1.160 billion + $0.316 billion (expenditures).
- Electrification and Climate Change Fund: $0.818 billion (expenditures).
- Employment and Solidarity (multiple funds): approximately $0.417 billion + $0.048 billion (expenditures), investments $0.0057 billion.
- Cybersecurity and Digital Fund: $0.180 billion (expenditures), investments $0.033 billion.
- Finance Portfolio (multiple funds): approximately $0.513 billion (expenditures).
These amounts are partial authorizations. The remainder of the year will be covered by other appropriation laws.
Supporters' Viewpoint#
- Ensures the continuity of public services at the beginning of the fiscal year, without funding disruption.
- Provides predictability to networks (health, education, childcare, municipal).
- Allows for the launch or maintenance of priority projects starting in April.
- Offers limited flexibility (up to 15%) to manage unforeseen circumstances within a portfolio.
- Targets visible priorities: hospitals, schools, childcare, climate, roads, public safety.
Opponents' Viewpoint#
- The possible transfer between programs (up to 15%) may reduce transparency regarding the precise use of funds.
- The authorized share (approximately 28.2%) is considered high by some for an initial approval, with less detailed scrutiny.
- The distribution may be contested: too much for some items (e.g., police security, central reserves), not enough for others (e.g., social housing, environment, culture).
- The use of many "special funds" may complicate public tracking of expenditures.
- The actual impacts will depend on subsequent appropriation laws and budget execution; there are few guarantees program by program at this stage.