Use of New Municipal Fiscal Powers for Sustainable Urban Development: Development and Application of a Strategic Financial Planning Method in the City of Mascouche

Abstract

This paper examines the use of new municipal fiscal powers introduced by the Government of Québec to support sustainable urban development through more diversified and environmentally oriented local revenue systems. Using the City of Mascouche as a case study, the authors present the methodology developed to prepare the municipality's 2025–2030 Strategic Revenue Plan, which evaluates and prioritises more than 25 fiscal instruments according to fiscal potential, administrative feasibility, social acceptability, equity and environmental performance. The study demonstrates how strategic financial planning can support municipalities in reducing dependence on property taxation while encouraging sustainable land use, climate action and responsible urban development. The proposed framework offers a transferable approach for municipalities seeking to align fiscal policy with long-term sustainability objectives.