Policy Forum: The Quest for a Quebec Single Income Tax Report—History and Estimated Savings

Francois Vaillancourt

Canadian Tax Journal, 2023, vol. 71, issue 3, 763-778

Abstract: This article describes how the idea of a Quebec single income tax report (QSITR) became widely supported by Quebec politicians, economic analysts and commentators, and residents of the province over the 2010-2022 period. It also shows estimates of the drop in administrative costs that could result from moving from two income tax reports to one. The author argues that, owing to various aspects of the personal income tax environment in Canada, the reduction in costs achievable by adopting a QSITR would not be very high.

Keywords: Personal income tax; administrative costs; compliance costs; Quebec; income tax forms (search for similar items in EconPapers)
Date: 2023
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DOI: 10.32721/ctj.2023.71.3.pf.vaillancourt

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