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PRECIS
Dans cet article, les auteurs décrivent dans quelle mesure l'application de l'impôt sur le revenu des particuliers au Québec se distingue des autres provinces canadiennes. Les origines de cette différenciation ainsi que le détail des particularités fiscales québécoises, qui ont un effet notamment sur la détermination du revenu net, sont abordées. L'autonomie du Québec en cette matière a des incidences concrètes sur le revenu disponible des québécois et lui permet de marquer ses préférences en matière de politiques publiques tout en lui offrant la possibilité de protéger sa base d'imposition. Toutefois, cette autonomie est limitée par des contraintes pratiques et elle génère une lourdeur administrative supplémentaire. Quelques réflexions à l'égard de la simplification de l'exercice de conformité fiscale des contribuables québécois sont par ailleurs présentées en conclusion.
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
BACKGROUND
Most Canadian provinces were already collecting personal income tax1 independently of the federal government2 when the Quebec government began doing so in 1940 under the Quebec Income Tax Act.3 This tax was short-lived, however: the collection of provincial taxes was suspended as a result of the adoption by the Parliament of Canada of the Dominion-Provincial Taxation Agreement Act, 1942.4 In exchange for ceding their taxation rights to the federal government, Quebec and the other provinces received financial compensation.
After the Second World War, two subsequent tax rental agreements were entered into between the federal government and most provinces. Then, beginning in 1957, tax collection agreements empowered the provinces to levy their own direct taxes. In 1962, the federal government offered to collect provincial income...