Policy Forum: How Does Quebec Exercise Its Fiscal Autonomy?

Luc Godbout () and Michaël Robert-Angers
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Luc Godbout: Taxation Department, School of Management, Université de Sherbrooke
Michaël Robert-Angers: Chaire de recherche en fiscalité et en finances publiques, Université de Sherbrooke

Canadian Tax Journal, 2023, vol. 71, issue 3, 779-794

Abstract: In this article, the authors describe how the application of personal income tax differs in Quebec as compared with other Canadian provinces. The origins of this differentiation are discussed along with the details of Quebec tax particularities, including their effect on the determination of Quebecers' net income. Quebec's fiscal autonomy allows the provincial government to give expression to its public policy preferences and also offers options for protection of the tax base. However, the government's exercise of its autonomy is limited by practical constraints and adds to the province's administrative burden. The article concludes with the authors' thoughts on simplifying tax compliance for Quebec taxpayers.

Keywords: Federal-provincial; personal income taxes; Quebec; tax base; tax-collection agreements; tax expenditures (search for similar items in EconPapers)
Date: 2023
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DOI: 10.32721/ctj.2023.71.3.pf.godbout-en

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