The Regulation respecting the standards for establishing the values of impoverishment and enrichment in order to determine the value of a compensatory allowance provides a framework for calculating compensatory allowances between spouses. The regulation is grounded in the principle that the value of a spouse’s impoverishment or enrichment should reflect the real economic impact of their contributions during the parental union, rather than merely a proportional share of one spouse’s contribution to the other.

The regulation establishes that the value of impoverishment and enrichment must be assessed by taking into account all relevant elements in the broader context in which the compensatory allowance is due. For the impoverished spouse, the regulation distinguishes contributions in property from contributions in services. When assessing contributions in property, the value of impoverishment considers the net value of the property at the time of contribution, any decrease in the spouse’s assets, increases in liabilities, and reductions in income. The regulation emphasizes that the measure of impoverishment should reflect actual economic losses and foreseeable consequences attributable to the contribution, while also factoring in efforts by both spouses to mitigate these losses. It explicitly states that the value of impoverishment cannot be calculated solely based on the proportion of the spouse’s contribution to the enrichment of the other spouse.

For contributions in services, the regulation provides a detailed set of criteria for evaluating economic loss, including the spouse’s prior income and benefits, reductions in assets or increases in liabilities, and losses in career-related advantages such as seniority, professional advancement opportunities, skill acquisition, and potential income growth compared with peers in similar occupations. This approach ensures that the calculation reflects the opportunity costs and long-term economic consequences of one spouse dedicating time and effort to the family or household, rather than pursuing individual income or career advancement.

On the enrichment side, the regulation requires that the value of the enriched spouse’s patrimony attributable to the other spouse’s contribution be calculated based on the net value of the contribution, considering both gains obtained and expenses avoided. It also includes the increase in the net value of the enriched spouse’s assets since the contribution.

Overall, the regulation aims to provide a principled methodology for determining compensatory allowances, focusing on actual economic effects rather than simplistic proportional calculations. It emphasizes a holistic assessment of losses and gains, taking into account both immediate financial impacts and long-term economic consequences for both spouses.

Quebec (5512/2026) February 17, 2026
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