Total tax revenue | | 516 590.597 | 546 462.863 | 569 675.128 | 592 206.062 | 623 732.244 | 651 893.092 | 665 870.187 | 691 629.792 |
1000 Taxes on income, profits and capital gains | | 240 960.827 | 258 636.738 | 270 358.994 | 281 786.862 | 299 929.973 | 314 897.123 | 318 111.027 | 329 526.515 |
4200 Recurrent taxes on net wealth | | 1 523 | 945 | 632 | 414 | 364 | 373 | 423 | 479 |
4210 Individual recurrent taxes on net wealth | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4220 Corporate recurrent taxes on net wealth | | 1 523 | 945 | 632 | 414 | 364 | 373 | 423 | 479 |
4300 Estate, inheritance and gift taxes | | 178 | 205 | 197 | 221 | 223 | 268 | 266 | 304 |
4310 Estate and inheritance taxes | | 178 | 205 | 197 | 221 | 223 | 268 | 266 | 304 |
4310 Estate and inheritance taxes | On inheritances federal government | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Succession duties provincial government | | 178 | 205 | 197 | 221 | 223 | 268 | 266 | 304 |
4320 Gift taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | | 3 077 | 3 419 | 3 387 | 3 646 | 4 059 | 4 900 | 6 127 | 6 602 |
4500 Non-recurrent taxes on property | | 7 254.333 | 7 290.667 | 7 759 | 8 400.667 | 8 363 | 9 053.333 | 8 702 | 9 354.667 |
4510 Non-recurrent taxes on net wealth | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4520 Non-recurrent taxes on property other than net wealth | | 7 254.333 | 7 290.667 | 7 759 | 8 400.667 | 8 363 | 9 053.333 | 8 702 | 9 354.667 |
4520 Non-recurrent taxes on property other than net wealth | Special assessments and charges local govt. | | 7 254.333 | 7 290.667 | 7 759 | 8 400.667 | 8 363 | 9 053.333 | 8 702 | 9 354.667 |
4600 Other recurrent taxes on property except 4100 and 4200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 123 751.881 | 129 697.514 | 133 169.936 | 136 396.032 | 143 498.084 | 149 701.211 | 154 550.479 | 165 798.474 |
5100 Taxes on production, sale, transfer, etc | | 116 159.881 | 121 712.514 | 125 238.936 | 128 554.032 | 134 767.084 | 140 162.211 | 145 139.479 | 153 090.474 |
5110 General taxes on goods and services | | 72 129.895 | 76 541.52 | 79 393.434 | 81 452.15 | 86 365.737 | 90 054.221 | 93 013.501 | 99 619.774 |
5111 Value added taxes | | 70 712 | 74 869 | 77 936 | 78 292 | 82 612 | 86 008 | 89 914.8 | 95 557.76 |
5112 Sales tax | | 1 417.895 | 1 672.52 | 1 457.434 | 3 160.15 | 3 753.737 | 4 046.221 | 3 098.701 | 4 062.014 |
5112 Sales tax | Sales taxes federal government | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Sales taxes provincial, local govt. | | 1 417.895 | 1 672.52 | 1 457.434 | 3 160.15 | 3 753.737 | 4 046.221 | 3 098.701 | 4 062.014 |
5113 Other (than value added and sales tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | | 44 029.986 | 45 170.994 | 45 845.502 | 47 101.882 | 48 401.347 | 50 107.99 | 52 125.978 | 53 470.7 |
5121 Excises | | 23 280.559 | 23 672.199 | 23 660.314 | 24 470.283 | 25 243.601 | 25 152.318 | 25 974.041 | 27 177.844 |
5121 Excises | Excises federal government | | 10 243.614 | 10 189.599 | 10 002.846 | 10 260.872 | 10 796.121 | 10 279.253 | 10 736.802 | 10 936.11 |
Excises federal government | Liquor | | 1 554.47 | 1 597.648 | 1 594.52 | 1 488.012 | 1 621.577 | 1 519.894 | 1 561.893 | 1 694.729 |
Tobacco | | 3 025.144 | 2 985.951 | 2 821.327 | 3 018.859 | 3 318.544 | 2 873.359 | 3 295.909 | 3 173.381 |
Gasoline and motive fuel | | 5 306 | 5 341 | 5 355 | 5 460 | 5 563 | 5 589 | 5 573 | 5 750 |
Remitted gaming profits | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Miscellaneous consumption taxes | | 358 | 265 | 232 | 294 | 293 | 297 | 306 | 318 |
Excises provincial government | | 13 036.945 | 13 482.599 | 13 657.467 | 14 209.411 | 14 447.48 | 14 873.066 | 15 237.239 | 16 241.735 |
Excises provincial government | Motor fuel | | 8 197.945 | 8 589.599 | 8 827.467 | 9 094.411 | 9 181.48 | 9 675.066 | 10 093.239 | 10 245.735 |
Tobacco | | 4 620 | 4 677 | 4 648 | 4 879 | 5 016 | 5 108 | 5 124 | 5 055 |
Other | | 219 | 216 | 182 | 236 | 250 | 90 | 20 | 941 |
5122 Profits of fiscal monopolies | | 11 565 | 11 615 | 11 903 | 12 059 | 12 221 | 13 129 | 13 710 | 13 671 |
5122 Profits of fiscal monopolies | Own enterprises contributions | | 11 565 | 11 615 | 11 903 | 12 059 | 12 221 | 13 129 | 13 710 | 13 671 |
5123 Customs and import duties | | 3 441 | 3 851 | 4 016 | 4 193 | 4 524 | 5 181 | 5 461 | 5 594 |
5123 Customs and import duties | Customs and import duties federal govt. | | 3 441 | 3 851 | 4 016 | 4 193 | 4 524 | 5 181 | 5 461 | 5 594 |
5124 Taxes on exports | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 4 488.76 | 4 596.462 | 4 882.188 | 5 087.266 | 5 074.746 | 5 211.005 | 5 918.937 | 6 068.522 |
5126 Taxes on specific services | Tax on insurance premiums, provincial govt. | | 3 305 | 3 440 | 3 722 | 3 901 | 3 865 | 3 962 | 4 587 | 4 653 |
Tax on insurance premiums, federal govt. | | 27.76 | 13.462 | 10.188 | 13.266 | 9.746 | 10.005 | 6.937 | 9.522 |
Amusement and admission taxes | | 322 | 300 | 289 | 280 | 271 | 289 | 312 | 348 |
Air transportation taxes | | 600 | 631 | 636 | 662 | 696 | 722 | 768 | 817 |
Racetrack betting | | 36 | 35 | 34 | 32 | 33 | 33 | 33 | 26 |
Tax on meals and hotels | | 198 | 177 | 191 | 199 | 200 | 195 | 212 | 215 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 1 254.667 | 1 436.333 | 1 384 | 1 292.333 | 1 338 | 1 434.667 | 1 062 | 959.333 |
5128 Other taxes not included within 5121 to 5127 inclusive | Other taxes federal government | | 557 | 578 | 512 | 439 | 398 | 544 | 421 | 417 |
Other taxes provincial government | | 697.667 | 858.333 | 872 | 853.333 | 940 | 890.667 | 641 | 542.333 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 7 592 | 7 985 | 7 931 | 7 842 | 8 731 | 9 539 | 9 411 | 12 708 |
5210 Recurrent taxes on use of goods and perform activities | | 4 452 | 4 492 | 4 725 | 5 017 | 5 292 | 5 589 | 6 143 | 6 465 |
5211 Recurrent taxes paid by households: motor vehicles | | 1 986 | 2 022 | 2 139 | 2 237 | 2 373 | 2 478 | 2 560 | 2 767 |
5212 Recurrent taxes paid by others: motor vehicles | | 1 153 | 1 160 | 1 224 | 1 343 | 1 420 | 1 552 | 1 610 | 1 716 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 1 313 | 1 310 | 1 362 | 1 437 | 1 499 | 1 559 | 1 973 | 1 982 |
5220 Non-recurrent taxes on use of goods and perform activities | | 3 140 | 3 493 | 3 206 | 2 825 | 3 439 | 3 950 | 3 268 | 6 243 |
5220 Non-recurrent taxes on use of goods and perform activities | Licences and permits local govt. | | 807 | 840 | 944 | 952 | 1 022 | 1 032 | 1 060 | 1 067 |
Licences and permits provincial govt. | | 2 333 | 2 653 | 2 262 | 1 873 | 2 417 | 2 918 | 2 208 | 5 176 |
5300 Unallocable between 5100 and 5200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 596 | 641 | 683 | 696 | 721 | 687 | 685 | 686 |
6100 Paid solely by business | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6200 Other taxes not solely paid by business | | 596 | 641 | 683 | 696 | 721 | 687 | 685 | 686 |
6200 Other taxes not solely paid by business | Poll tax local government | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Miscellaneous local government | | 596 | 641 | 683 | 696 | 721 | 687 | 685 | 686 |
Other federal government | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total tax revenue on accrual basis | | 516 590.597 | 546 462.863 | 569 675.128 | 592 206.062 | 623 732.244 | 651 893.092 | 665 870.187 | 691 629.792 |
Additional taxes included in National Accounts | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
Taxes excluded from National Accounts | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
Difference in treatment of tax credits | | 894 | 956 | 935 | 982 | 992.227 | 981.97 | 963.08 | 979.08 |
Capital transfer for uncollected revenue | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
Voluntary social security contributions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
Miscellaneous differences | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
National Accounts: Taxes and actual social contributions | | 517 484.597 | 547 418.863 | 570 610.128 | 593 188.062 | 624 724.472 | 652 875.062 | 666 833.267 | 692 608.872 |
Imputed social contributions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
National Accounts: Taxes and all social contributions | | 517 484.597 | 547 418.863 | 570 610.128 | 593 188.062 | 624 724.472 | 652 875.062 | 666 833.267 | 692 608.872 |
1110 On income and profits of individuals | | 180 893.827 | 197 076.738 | 207 451.994 | 214 053.862 | 226 520.582 | 240 295.333 | 241 499.677 | 248 407.655 |
1110 On income and profits of individuals | Taxes federal government | | 109 341 | 120 632 | 124 064 | 127 655 | 134 598 | 143 315 | 142 661 | 149 015 |
Taxes on individuals - province | | 71 552.827 | 76 444.738 | 83 387.994 | 86 398.862 | 91 922.582 | 96 980.333 | 98 838.677 | 99 392.655 |
1210 On profits of corporates | | 54 101 | 56 052 | 57 907 | 62 359 | 66 764.391 | 67 958.79 | 69 961.35 | 73 295.86 |
1210 On profits of corporates | Taxes federal government (1) | | 33 419 | 35 200 | 35 599 | 38 142 | 41 702 | 41 587 | 42 598 | 44 946 |
Taxes on corporations - province | | 20 682 | 20 852 | 22 308 | 24 217 | 25 062.391 | 26 371.79 | 27 363.35 | 28 349.86 |
1300 Unallocable between 1100 and 1200 | | 5 966 | 5 508 | 5 000 | 5 374 | 6 645 | 6 643 | 6 650 | 7 823 |
1300 Unallocable between 1100 and 1200 | Non-resident withhold taxes - federal | | 5 966 | 5 508 | 5 000 | 5 374 | 6 645 | 6 643 | 6 650 | 7 823 |
2100 Employees SSC | | 30 626.081 | 31 893.597 | 34 026.558 | 36 056.775 | 37 379.444 | 38 704.819 | 39 604.321 | 39 726.101 |
2100 Employees SSC | Canada pension plan | | 16 851.665 | 17 939.763 | 19 105.347 | 20 020.627 | 20 748.06 | 21 491.461 | 21 904.722 | 22 763.648 |
Quebec pension plan | | 5 449.5 | 5 299.751 | 5 689.961 | 5 815.232 | 6 095.05 | 6 293.275 | 6 539.016 | 7 053.536 |
Employment insurance | | 7 387.917 | 7 702.083 | 8 271.25 | 9 197.917 | 9 478.333 | 9 792.083 | 9 949.583 | 8 622.917 |
Hospital insurance premiums | | 937 | 952 | 960 | 1 023 | 1 058 | 1 128 | 1 211 | 1 286 |
2200 Employers SSC | | 43 525.359 | 45 855.09 | 48 892.058 | 51 261.261 | 52 791.152 | 54 405.036 | 55 949.052 | 55 677.683 |
2200 Employers SSC | Canada pension plan | | 16 851.665 | 17 939.763 | 19 105.347 | 20 020.627 | 20 748.06 | 21 491.461 | 21 904.722 | 22 763.648 |
Quebec pension plan | | 5 449.5 | 5 299.751 | 5 689.961 | 5 815.232 | 6 095.05 | 6 293.275 | 6 539.016 | 7 053.536 |
Employment insurance | | 10 343.083 | 10 782.917 | 11 579.75 | 12 877.083 | 13 269.667 | 13 708.917 | 13 929.417 | 12 072.083 |
Hospital insurance premiums | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social insurance levies | | 10 881.111 | 11 832.659 | 12 517 | 12 548.319 | 12 678.375 | 12 911.384 | 13 575.897 | 13 788.416 |
2300 Self-employed or non-employed SSC | | 2 635.671 | 2 763.972 | 2 947.383 | 3 076.283 | 3 193.779 | 3 306.529 | 3 380.524 | 3 534.632 |
2300 Self-employed or non-employed SSC | Canada pension plan | | 2 180.671 | 2 321.475 | 2 472.306 | 2 590.747 | 2 684.879 | 2 781.078 | 2 834.556 | 2 945.704 |
Quebec pension plan | | 455 | 442.497 | 475.077 | 485.537 | 508.9 | 525.45 | 545.968 | 588.928 |
4100 Recurrent taxes on immovable property | | 51 702.444 | 53 555.286 | 55 719.198 | 57 769.182 | 60 275.813 | 62 284.04 | 64 173.785 | 65 566.721 |
4100 Recurrent taxes on immovable property | On property provincial government | | 4 476 | 4 551 | 4 728 | 4 946 | 5 275 | 5 414 | 5 867 | 5 822 |
Personal property local government | | 47 226.444 | 49 004.286 | 50 991.198 | 52 823.182 | 55 000.813 | 56 870.04 | 58 306.785 | 59 744.721 |
Real property local government | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1100 Taxes on income, profits and capital gains of individuals | | 180 893.827 | 197 076.738 | 207 451.994 | 214 053.862 | 226 520.582 | 240 295.333 | 241 499.677 | 248 407.655 |
1120 On capital gains of individuals | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Taxes on income, profits and capital gains of corporates | | 54 101 | 56 052 | 57 907 | 62 359 | 66 764.391 | 67 958.79 | 69 961.35 | 73 295.86 |
1220 On capital gains of corporates | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions (SSC) | | 76 787.111 | 80 512.659 | 85 866 | 90 394.319 | 93 364.375 | 96 416.384 | 98 933.897 | 98 938.416 |
2110 On a payroll basis of employees SSC | | 29 689.081 | 30 941.597 | 33 066.558 | 35 033.775 | 36 321.444 | 37 576.819 | 38 393.321 | 38 440.101 |
2120 On an income tax basis of employees SSC | | 937 | 952 | 960 | 1 023 | 1 058 | 1 128 | 1 211 | 1 286 |
2210 On a payroll basis of employers SSC | | 43 525.359 | 45 855.09 | 48 892.058 | 51 261.261 | 52 791.152 | 54 405.036 | 55 949.052 | 55 677.683 |
2220 On an income tax basis of employers SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2310 On a payroll basis of self/non-employed SSC | | 2 635.671 | 2 763.972 | 2 947.383 | 3 076.283 | 3 193.779 | 3 306.529 | 3 380.524 | 3 534.632 |
2320 On an income tax basis of self/non-employed SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | | 10 760 | 11 560 | 11 903 | 12 482 | 12 934 | 13 313 | 13 898 | 14 374 |
4000 Taxes on property | | 63 734.777 | 65 414.953 | 67 694.198 | 70 450.849 | 73 284.813 | 76 878.373 | 79 691.785 | 82 306.388 |
Non-wastable tax credits against 1110 | | 6 415 | 6 866 | 6 950 | 7 326 | 7 611.91 | 7 510 | 7 393 | 7 520 |
Tax expenditure component | | 875 | 938 | 921 | 965 | 975.618 | 967.76 | 948.43 | 964.94 |
Transfer component | | 5 540 | 5 928 | 6 029 | 6 361 | 6 636.292 | 6 542.24 | 6 444.57 | 6 555.06 |
Non-wastable tax credits against 1210 | | 4 726 | 4 858 | 3 589 | 3 754 | 3 623.8 | 3 725.02 | 3 528 | 3 426 |
Tax expenditure component | | 19 | 18 | 14 | 17 | 16.609 | 14.21 | 14.65 | 14.14 |
Transfer component | | 4 707 | 4 840 | 3 575 | 3 737 | 3 607.191 | 3 710.81 | 3 513.35 | 3 411.86 |