GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
The words on this page: 15 definitions, including 6 acronyms, no jargon
- City
- On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
- Municipality
- The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
- Tier
- One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
- Per capita
- The total amount divided by the number of people. Note: each government is divided by the population of ITS territory: the national one by the whole country, the city by its residents only.
- Resident public footprint
- Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
- Scope
- What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
- Vintage
- The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
- Own revenue
- Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
- Transfer
- Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
- MAMH
- ministry of Municipal Affairs and Housing (Quebec): it publishes the audited financial reports of Quebec municipalities
- RPC
- Canada Pension Plan: the public pension scheme, outside Quebec
- RRQ
- Quebec Pension Plan: Quebec's counterpart to the CPP
- PSAS
- Public Sector Accounting Standards: the Canadian public-sector accounting standard
- GFSM
- Government Finance Statistics Manual: the IMF standard that defines how to consolidate public accounts
- S13
- the European code for all of a country's general government, every layer together
GOVERNMENT STACK
Laval Government Stack
The public administrations around Laval residents.
Canada: federal activity in Québec · Québec: province, health, education and other municipalities · Laval
Government StackCity only
Les public finances autour of a resident de Laval.
Indicateur du Stack, construit à partir des moyennes par habitant (Canada: activité fédérale en Québec ÷ 9.06M, Québec: province, HEALTH, éducation et autres municipalités ÷ 9.06M, Laval ÷ 458,981). Ce n'est pas la dépense mesurée dans Laval, ni une consolidation GFSM, ni une facture fiscale personnelle.
Spending: 35,094 CAD per capita
Own revenue: 30,526 CAD per capita
Named ledger residual: -1,566 CAD per capita (row visible, pas absorbée).
Couverture du Stack: 2,566 $/hab de paliers non displayed (gouvernements autochtones, RPC/RRQ, selon le registre); résidu nommé du registre: -1,566 $/hab.
CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier
Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.
Reconciliation ledger (ceiling)
- Spending footprint shown: 35,094 CAD/res.
- Ceiling (provincial public sector, city denominator): 36,660 CAD/res.
- Tiers non displayed (autochtones, RPC/RRQ, according to registre): 2,566 CAD/res.
- Named ledger residual: 1,566 CAD/res. (row visible, jamais forcée à zéro)
Lecture: empreinte 35,094 + paliers non displayed 2,566 ± résidu 1,566 ↔ plafond 36,660 CAD/hab.
L’gap is named, jamais absorbé dans le total affiché.
How to read this check
Le plafond est la dépense consolidée de TOUTES les administrations dans la province (StatCan 36-10-0450), recalculée au dénominateur de la ville: le secteur hors ville sur la population provinciale, la ville sur la sienne. L'empreinte affichée peut le dépasser parce qu'une part des impôts fédéraux perçus ici est dépensée ailleurs au Canada: cette part est affichée comme cause, pas cachée. Elle peut aussi rester dessous: les gouvernements autochtones et le RPC/RRQ ne sont pas des paliers displayed.
Who governs here: 4 institution(s) · 1 non additionnable(s)
The list of the governments qui s'appliquent à un résident, qu'on ait leurs chiffres ou non. An institution does not disappear because its data is missing.
●
Government of Canada
ordre FEDERAL · fiscal data on the site · additionnable
●
Québec: province, health, education and other municipalities
intermediate tier · fiscal data on the site · additionnable
●
Laval
municipalité locale · fiscal data on the site · additionnable
●
Régime de pensions of Canada (RPC)
régime public de pensions (hors Québec) · fiscal data on the site · NON additionnable: budget distinct, not connected
Balance Sheet: per capita, By tier
| Tier | Revenue/res. | Spending/res. | Balance/res. | Fiscal year | Status | Source | Calcul |
|---|---|---|---|---|---|---|---|
 Canada (federal) | CAD 12,376 | CAD 13,255 | −CAD 879 | 2024-25 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 511,000 mn · spending 547,300 mn · balance -36,300 mn ÷ 41,288,599 hab |
 Québec (province) | CAD 17,236 | CAD 17,807 | −CAD 571 | 2024-25 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 156,088 mn · spending 161,263 mn · balance -5,175 mn ÷ 9,056,044 hab |
 Laval | CAD 3,110 | CAD 2,806 | CAD 304 | 2025 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 1,427 mn · spending 1,288 mn · balance 139 mn ÷ 458,981 hab |
| Resident public footprint (Spending by category) | CAD 30,526 | CAD 35,094 | −CAD 4,568 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 35,094 − own-source revenue T 30,526 = 4,568 CAD/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit. |
Chaque ligne = une entité des comptes officiels (contrôles passés); le calcul de chaque cellule est dans la cellule elle-même quand publié. « Ensemble des administrations (S13) » est l'agrégat du FMI: les lignes « dont » et la municipalité sont DEDANS, ne pas additionner; Σ des « dont » dépasse le S13 (transferts counted deux fois avant élimination). La ligne « Empreinte publique du résident » est la même formule que Dépenses par catégorie (G = T + D): ce n'est PAS une consolidation au sens GFSM, et elle ne se déduit pas des lignes du dessus: dénominateurs et exercices différents. Monnaies locales: conversion USD On the Side-by-side comparison.
Why these rows do not add up
Each tier is counted per capita of its own territory: le fédéral par habitant du pays, la province par habitant de la province, la ville par résident. Additionner trois dénominateurs différents ne donne aucun chiffre réel: c'est pourquoi la somme des soldes ci-dessus (−CAD 1,147) is not the resident's balance (−CAD 4,568). This gap breaks down exactly into four lines: See the calculation, row by row ↑
What "receiving" means: 59% of this spending is services delivered or transfers; the rest is an accounting share
Une dépense nationale divisée par la population du pays n'est pas un service received, même quand le montant par habitant est juste. Chaque cause est classée selon ce qu'elle est RÉELLEMENT pour un résident: la classification dépend de la cause ET du palier qui paie.
37%Individual servicea service consumed individually: actually received, but not equally
33%Non attribuablethere is no basis for determining who benefits
12%Versement directmoney paid to households; the amount received depends on eligibility
8%National shareune dépense du pays divisée par sa population: une part comptable, PAS un service received
5%Service localdelivered on the city's territory
5%Regional servicedelivered at the intermediate-tier level
Deux balances, une dette: municipal result for 2025 under both standards
| Line item | Montant | Source and meaning |
|---|---|---|
| Balance for tax purposes (équilibre legal) | -10 M$ (-21 CAD/res.) | MAMH S13, poste CRIIX00602 « Operating surplus (deficit) for the year for tax purposes »: the balance the ACT requires à équilibrer (LCV art. 474 / Code municipal art. 954): proche de zéro par construction, pas par performance |
| Accounting result (PSAS) | +149 M$ (+324 CAD/res.) | MAMH S9, poste CRIIX00464 « Excédent (déficit) lié aux activités »: le result under PSAS, including infrastructure amortization |
| Net debt: it INCREASED by | +125 M$ (+273 CAD/res.) | MAMH S9, poste CRIIX00477 « Variation des actifs financiers nets (de la dette nette) »: le VRAI signal de santé (PS 1201; MFOA nº 54; Ontario Common Language Guide: une hausse soutenue de la dette nette est le signal warning). Negative net financial assets means net debt is rising. |
| Debt net au 31 December | -908 M$ (-1,979 CAD/res.) | MAMH S9, item CRIIX00483 « Net financial assets (net debt) at year-end »: negative = net debt |
+ Why two balances: the legal equilibrium is not a performance
Au Canada, la loi oblige les municipalités à déposer un budget équilibré: leur « excédent (déficit) à des fins fiscales » avoisine zéro par LEGAL construction, pas par performance. Le résultat comptable (normes PSAS), qui inclut l'amortissement des infrastructures, peut en différer fortement: les deux sont displayed. Le vrai signal de santé est la variation de la dette nette (PS 1201; MFOA nº 54). Source: MAMH, "Données réelles 2025 (Simple)" [actual data], full consolidation · consolidated-entity amounts, poste exact nommé dans la colonne Source et sens.
Fact receipt
Claim Stack: aggregate_with_named_residual
Indicateur du Stack, construit à partir des moyennes par habitant (Canada: activité fédérale en Québec ÷ 9.06M, Québec: province, HEALTH, éducation et autres municipalités ÷ 9.06M, Laval ÷ 458,981). Ce n'est pas la dépense mesurée dans Laval, ni une consolidation GFSM, ni une facture fiscale personnelle.
Couverture du Stack: 2,566 $/hab de paliers non displayed (gouvernements autochtones, RPC/RRQ, selon le registre); résidu nommé du registre: -1,566 $/hab.
Named residual: -1,566 CAD/res.
- Public expenditure per capita (indicateur du Stack): 35,094 CAD/hab · Stack: Canada: federal activity in Québec · Québec: province, health, education and other municipalities · Laval
- Recettes propres par habitant (indicateur du Stack): 30,526 CAD/hab · Stack: Canada: federal activity in Québec · Québec: province, health, education and other municipalities · Laval
- Tiers non displayed (registre): 2,566 CAD/res. · hors Stack affiché
TAKE THIS PAGE
Les tables displayed ci-dessus, tels qu'ils sont displayed, column source comprise. L'en-tête du fichier porte l'adresse de la page, sa date de publication et la devise active au moment du clic: un tableau exporté sans its provenance becomes an unsourced figure the next time it is opened.
COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.
Generated from official
accounts at each publication, mandatory checks: no figure typed by hand;
sections with no connected source are greyed and named, never filled.
coverage & holds
WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier
Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce tier. Federal tax ÷ 41 million Canadians is not what a Montrealer pays; property tax ÷ 1.8 million Montrealers is closer. Native currency first. Transfers change height because the payer and the recipient do not share a Population: same money, two denominators.
Phone: the line, its kind, the calculation. The source note is on the calculation hover.
Canada: federal activity in Québec7 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Income taxes (personal and corporate) | revenue | 56.3 G$ ÷ 9.06 M = 6,214 | 56.3 G$ collected in Québec (StatCan 36-10-0450, 2024). collected in Québec (StatCan 36-10-0450, 2024) |
| Taxes on production and imports | revenue | 15.5 G$ ÷ 9.06 M = 1,714 | 15.5 G$ collected in Québec (StatCan 36-10-0450, 2024). collected in Québec (StatCan 36-10-0450, 2024) |
| Contributions (assurance-emploi) | revenue | 6.1 G$ ÷ 9.06 M = 677 | 6.1 G$ collected in Québec (StatCan 36-10-0450, 2024). collected in Québec (StatCan 36-10-0450, 2024) |
| Investment income | revenue | 2.8 G$ ÷ 9.06 M = 307 | 2.8 G$ collected in Québec (StatCan 36-10-0450, 2024). collected in Québec (StatCan 36-10-0450, 2024) |
| Sales of goods and services | revenue | 2.1 G$ ÷ 9.06 M = 237 | 2.1 G$ collected in Québec (StatCan 36-10-0450, 2024). collected in Québec (StatCan 36-10-0450, 2024) |
| Other revenue | revenue | 1.6 G$ ÷ 9.06 M = 173 | 1.6 G$: transfers from households and non-residents, capital transfers. transfers from households and non-residents, capital transfers |
| Deficit (federal share) | deficit (borrowing) | 26.6 G$ ÷ 9.06 M = 2,942 | 26.6 G$: Ottawa spends more in Quebec than it collects there. Ottawa spends more in Quebec than it collects there |
Québec: province, health, education and other municipalities8 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Income taxes (personal and corporate) | revenue | 57.0 G$ ÷ 9.06 M = 6,295 | 57.0 G$: province and Local sector, Quebec (StatCan 36-10-0450, 2024). Dedans: particuliers 45.5 G$, sociétés 11.5 G$. province and local sector, Quebec (StatCan 36-10-0450, 2024). Dedans: particuliers 45.5 G$, sociétés 11.5 G$ |
| Sales, property and other taxes | revenue | 67.6 G$ ÷ 9.06 M = 7,348 | 67.6 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 1.0 G$ de Laval displayed au palier du bas. Dedans, avant ce retrait: taxe de vente générale 24.0 G$, property tax (municipal and school) 17.1 G$, accises on carburant, tabac, alcool et cannabis 7.9 G$, other taxes on production and products 18.5 G$. province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 1.0 G$ de Laval displayed au palier du bas. Dedans, avant ce retrait: taxe de vente générale 24.0 G$, property tax (municipal and school) 17.1 G$, accises on carburant, tabac, alcool et cannabis 7.9 G$, other taxes on production and products 18.5 G$ |
| Social contributions | revenue | 6.0 G$ ÷ 9.06 M = 664 | 6.0 G$: province and Local sector, Quebec (StatCan 36-10-0450, 2024). province and Local sector, Quebec (StatCan 36-10-0450, 2024) |
| Fees and sales of services | revenue | 17.6 G$ ÷ 9.06 M = 1,945 | 17.6 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 13 M$ de Laval displayed au palier du bas. province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 13 M$ de Laval displayed au palier du bas |
| Investment income | revenue | 16.7 G$ ÷ 9.06 M = 1,840 | 16.7 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 30 M$ de Laval displayed au palier du bas. province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 30 M$ de Laval displayed au palier du bas |
| Permits, fees and other household payments | revenue | 5.0 G$ ÷ 9.06 M = 555 | 5.0 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 22 M$ de Laval displayed au palier du bas. province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 22 M$ de Laval displayed au palier du bas |
| Payments from NPOs | revenue | 883 M$ ÷ 9.06 M = 98 | 883 M$: province and Local sector, Quebec (StatCan 36-10-0450, 2024). province and Local sector, Quebec (StatCan 36-10-0450, 2024) |
| Deficit (Quebec and local sector) | deficit (borrowing) | 12.7 G$ ÷ 9.06 M = 1,400 | 12.7 G$: 2024 fiscal-year balance. 2024 fiscal-year balance |
Laval8 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Property taxes and other taxes | revenue | 910 M$ ÷ 458,981 = 1,983 | 910 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Tax-equivalent compensations | revenue | 23 M$ ÷ 458,981 = 51 | 23 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Services rendus | revenue | 13 M$ ÷ 458,981 = 29 | 13 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Duty taxation (transfers…) | revenue | 94 M$ ÷ 458,981 = 206 | 94 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Fines and penalties | revenue | 22 M$ ÷ 458,981 = 48 | 22 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Investments and other income | revenue | 30 M$ ÷ 458,981 = 66 | 30 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Other revenue (sommaire) | revenue | 23 M$ ÷ 458,981 = 49 | 23 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
| Investment income (excluding transfers) | revenue | 12 M$ ÷ 458,981 = 27 | 12 M$ (MAMH, actual financial data 2024). MAMH, actual financial data 2024 |
Transfers between tiers2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Canada: federal activity in Québec → Québec: province, health, education and other municipalities | intergovernmental transfer | 30.3 G$ · 3,367 → 3,367 /res. | 9.06 M → 9.06 M · Canada → Québec: 30.3 G$ to the province + 187 M$ directly to municipalities. Each flow is reported at the same amount by payer and recipient (StatCan 36-10-0450, 2024). Counting these dollars also as federal spending would count them twice: they reappear on the lower tiers. |
| Québec: province, health, education and other municipalities → Laval | intergovernmental transfer | 144 M$ · 16 → 315 /res. | 9.06 M → 458,981 · Québec → Laval: 144 M$ of transfers (MAMH, actual financial data of municipal bodies, fiscal year 2024). 315 $/résident. |
Vintage: all tiers in 2024. Federal and provincial: StatCan 36-10-0450, measured in Quebec, not allocated from a national total. Functions: StatCan 10-10-0005 (consolidated CCOFOG). City: MAMH, actuals. MAMH publishes transfers received as a single block, without separating federal from provincial: the top ribbon carries them whole. Direct federal spending on goods and services is not split by function at provincial scale by StatCan. Population Laval: 458,981 (2021 census).