Overview of the Quebec tax system – 2026 edition

January 9, 2026In Helpful Reads
A report led by Tommy Gagne-Dube and Suzie St-Cerny for the Research Chair in Taxation and Public Finance, the University of Sherbrooke

This year’s edition offers a detailed and current overview of Quebec’s tax system presented through more than 100 charts, tables and sidebars. The report covers topics such as the tax burden, its structure, tax expenditures, the progressivity of the tax system and its impact on income inequality. The report reveals that Quebec is still the province with the highest tax burden in Canada and ranks 11th out of 32 advanced OECD economies as a proportion of GDP. The report also highlights the province’s dependence on income tax, the significant progressivity embedded in the province’s tax system, and the substantive role of taxation in reducing inequality. The full report and a document outlining 10 key findings are available in French here:

Full article on the CFFP website
By Tommy Gagné-Dubé and Suzie St-Cerny | Research Chair in Taxation and Public Finance, the University of Sherbrooke

Cette édition du Bilan propose un portrait détaillé et actualisé de la fiscalité québécoise à partir de plus de 100 graphiques, tableaux et encadrés, couvrant notamment le poids de la fiscalité, sa structure, les dépenses fiscales, la progressivité du régime et ses effets sur les inégalités de revenus. Elle montre entre autres que le Québec demeure la province où le poids de la fiscalité est le plus élevé au Canada, tout en se situant au 11e rang sur 32 économies avancées de l’OCDE en proportion du PIB. L’analyse met également en évidence une forte utilisation des impôts sur le revenu, une progressivité marquée du régime fiscal et un rôle significatif de la fiscalité dans la réduction des inégalités. Le Bilan complet ainsi que le document des 10 faits saillants sont disponibles ici:

Full article on the CFFP website
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