GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
The words on this page: 21 definitions, including 12 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
- AFR
- Annual Financial Report: the Government of Canada's annual financial report
- FSS
- Health Services Fund: a contribution paid by employers in Quebec
- TCS
- Canada Health Transfer: money Ottawa pays the provinces for health
- TCPS
- Canada Social Transfer: post-secondary education and social services
- RPC
- Canada Pension Plan: the public pension scheme, outside Quebec
- RRQ
- Quebec Pension Plan: Quebec's counterpart to the CPP
- TPS
- goods and services tax: the federal consumption tax in Canada
- TVQ
- Quebec sales tax
- 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
Montréal Government Stack
The public administrations around Montréal residents.
FEDERAL · Quebec (networks included) · Montréal
Government StackCity only
Les public finances autour of a resident de Montréal.
Stack indicator, built from per-capita averages (FEDERAL ÷ 41.55M, Quebec (networks included) ÷ 9.11M, Montréal ÷ 1,762,949). This is not spending measured in Montréal, nor a GFSM consolidation, nor a personal tax bill.
Spending: 33,912 CAD per capita
Own revenue: 29,888 CAD per capita
Couverture du Stack: 3,183 $/hab de paliers non displayed (gouvernements autochtones, RPC/RRQ, selon le registre).
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: 33,912 CAD/res.
- Ceiling (provincial public sector, city denominator): 37,095 CAD/res.
- Tiers non displayed (autochtones, RPC/RRQ, according to registre): 3,183 CAD/res.
- Ledger residual: 0 CAD/res. (identité fermée)
Lecture: footprint 33,912 + tiers non displayed 3,183 ↔ plafond 37,095 CAD/res.
L’gap is named, jamais absorbé dans le total affiché.
How to read this check
The ceiling is consolidated spending of every administration in the province. The displayed footprint keeps Ottawa, Quebec and Montreal denominators; the gap to the ceiling names Indigenous administrations and CPP/QPP that are not rendered as tiers. The ribbons show separately the amount paid per Canadian and the amount received per Quebecer or Montrealer.
Who governs here: 7 institution(s) · 4 not additive · 2 with no connected fiscal data
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
●
Government of Quebec
ordre provincial · fiscal data on the site · additionnable
●
Communauté métropolitaine de Montréal
palier supralocal (métropolitain) · institution applicable · data fiscales not connectedes · NON additionnable: budget distinct, not connected
82 municipalities. Metropolitan planning, transport, economic development. Separate budget: not yet connected to an official source.
●
Agglomération de Montréal
local tier partagé (île de Montréal) · partial data; see note · NON additionnable: already counted in Montreal
City of Montreal + 14 reconstituted linked cities. Decides common services: social housing, emergency services, public transit. Its spending runs through the City's financial statements: adding it again would count twice.
●
City of Montréal
municipalité locale · fiscal data on the site · additionnable
●
Montreal boroughs (19)
sub-municipal tier · applicable institution · tax data not wired · NON additionnable: already counted in Montreal
19 elected boroughs with their own powers (local roads, recreation, permits). Their budgets are INSIDE the City's: never additive.
●
Quebec Pension Plan (QPP)
régime public de pensions du 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 |
 Montréal | CAD 4,442 | CAD 3,937 | CAD 504 | 2025 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 7,831 mn · spending 6,941 mn · balance 889 mn ÷ 1,762,949 hab |
| Resident public footprint (Spending by category) | CAD 29,888 | CAD 33,912 | −CAD 4,024 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 33,912 − own-source revenue T 29,888 = 4,024 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: federal per capita of the country, province per capita of the province, city per capita. Additionner trois dénominateurs différents ne donne aucun chiffre réel: c'est pourquoi la somme des soldes ci-dessus (−CAD 946) is not the resident's balance (−CAD 4,024). This gap breaks down exactly into four lines: See the calculation, row by row ↑
What "receiving" means: 56% of this spending is services delivered or transfers; the rest is an accounting share
National spending divided by the country's Population is not a service received, even when the per-capita amount is correct. Each purpose is classified by what it really is for a resident: the class depends on the purpose AND on the tier that pays.
37%Individual servicea service consumed individually: actually received, but not equally
27%Non attribuablethere is no basis for determining who benefits
13%National shareune dépense du pays divisée par sa population: une part comptable, PAS un service received
10%Versement directmoney paid to households; the amount received depends on eligibility
6%Service localdelivered on the city's territory
4%Bien collectifindivisible by nature: no one receives an individual share
2%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) | +292 M$ (+166 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) | +1,654 M$ (+938 CAD/res.) | MAMH S9, poste CRIIX00464 « Excédent (déficit) lié aux activités »: le result under PSAS, including infrastructure amortization |
| Net debt: it INCREASED by | +405 M$ (+230 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 | -11,405 M$ (-6,469 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_supported
Stack indicator, built from per-capita averages (FEDERAL ÷ 41.55M, Quebec (networks included) ÷ 9.11M, Montréal ÷ 1,762,949). This is not spending measured in Montréal, nor a GFSM consolidation, nor a personal tax bill.
Couverture du Stack: 3,183 $/hab de paliers non displayed (gouvernements autochtones, RPC/RRQ, selon le registre).
- Public expenditure per capita (indicateur du Stack): 33,912 CAD/hab · Stack: FEDERAL · Quebec (networks included) · Montréal
- Own revenue per capita (Stack indicator): 29,888 CAD/res. · Stack: FEDERAL · Quebec (networks included) · Montréal
- Tiers non displayed (registre): 3,183 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.
FEDERAL9 line items in this tier
| What it is | Kind | Official ÷ population = /resident | Where the amount comes from |
|---|---|---|---|
| Personal income tax | revenue | 234.3 G$ ÷ 41.55 M = 5,639 | 234.3 G$ (AFR 2024-25) Exact name in the source : « Income Tax (personal) ». (AFR 2024-25) Exact name in the source : « Income Tax (personal) » |
| Corporate income tax | revenue | 97.0 G$ ÷ 41.55 M = 2,335 | 97.0 G$ Exact name in the source : « Corporate Tax ». Exact name in the source : « Corporate Tax » |
| TPS | revenue | 52.5 G$ ÷ 41.55 M = 1,264 | 52.5 G$ Exact name in the source : « GST ». Exact name in the source : « GST » |
| Other revenue | revenue | 49.2 G$ ÷ 41.55 M = 1,184 | 49.2 G$ Exact name in the source : « Other Revenues ». Exact name in the source : « Other Revenues » |
| Employment insurance contributions | revenue | 31.5 G$ ÷ 41.55 M = 758 | 31.5 G$ Exact name in the source : « EI Premiums ». Exact name in the source : « EI Premiums » |
| Other taxes and duties | revenue | 19.4 G$ ÷ 41.55 M = 467 | 19.4 G$ Exact name in the source : « Other Taxes & Duties ». Exact name in the source : « Other Taxes & Duties » |
| Carbon pricing | revenue | 13.6 G$ ÷ 41.55 M = 327 | 13.6 G$ Exact name in the source : « Carbon Pricing ». Exact name in the source : « Carbon Pricing » |
| Non-resident income tax | revenue | 13.5 G$ ÷ 41.55 M = 325 | 13.5 G$ Exact name in the source : « Non-resident Tax ». Exact name in the source : « Non-resident Tax » |
| Deficit (federal) | deficit (borrowing) | 36.3 G$ ÷ 41.55 M = 874 | 36.3 G$ audited. Projection 2025-26: 72.0 G$ (DPB) Exact name in the source : « Deficit (Federal) ». audited. Projection 2025-26: 72.0 G$ (DPB) Exact name in the source : « Deficit (Federal) » |
Quebec (networks included)9 line items in this tier
| What it is | Kind | Official ÷ population = /resident | Where the amount comes from |
|---|---|---|---|
| Personal income tax (QC) | revenue | 45.7 G$ ÷ 9.11 M = 5,015 | 45.7 G$ (Public Accounts) Exact name in the source : « Income Tax (personal, QC) ». (Public Accounts) Exact name in the source : « Income Tax (personal, QC) » |
| Consumption taxes (QST…) | revenue | 28.4 G$ ÷ 9.11 M = 3,115 | 28.4 G$ Exact name in the source : « Consumption Taxes (QST…) ». Exact name in the source : « Consumption Taxes (QST…) » |
| Other revenue (divers) | revenue | 16.3 G$ ÷ 9.11 M = 1,784 | 16.3 G$ Exact name in the source : « Misc. Revenues ». Exact name in the source : « Misc. Revenues » |
| Corporate income tax (QC) | revenue | 13.3 G$ ÷ 9.11 M = 1,465 | 13.3 G$ Exact name in the source : « Corporate Taxes (QC) ». Exact name in the source : « Corporate Taxes (QC) » |
| Health Services Fund contributions (HSF) | revenue | 8.9 G$ ÷ 9.11 M = 972 | 8.9 G$ Exact name in the source : « Health Contributions (FSS) ». Exact name in the source : « Health Contributions (FSS) » |
| Fees, permits and royalties | revenue | 6.2 G$ ÷ 9.11 M = 680 | 6.2 G$ Exact name in the source : « Rights, Permits, Royalties ». Exact name in the source : « Rights, Permits, Royalties » |
| Government enterprises (Hydro, Loto, SAQ) | revenue | 5.7 G$ ÷ 9.11 M = 625 | 5.7 G$ Exact name in the source : « Gov. Enterprises (Hydro, Loto, SAQ) ». Exact name in the source : « Gov. Enterprises (Hydro, Loto, SAQ) » |
| School property tax | revenue | 1.2 G$ ÷ 9.11 M = 131 | 1.2 G$ Exact name in the source : « School Property Tax ». Exact name in the source : « School Property Tax » |
| Deficit (Quebec) | deficit (borrowing) | 5,175 G$ ÷ 9.11 M = 568 | 5,175 G$ audited (comptable) Exact name in the source : « Deficit (Quebec) ». audited (comptable) Exact name in the source : « Deficit (Quebec) » |
Montréal8 line items in this tier
| What it is | Kind | Official ÷ population = /resident | Where the amount comes from |
|---|---|---|---|
| Property taxes and other taxes | revenue | 4 323.9 M$ ÷ 1,762,949 = 2,453 | 4 323.9 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Tax-equivalent compensations | revenue | 285.1 M$ ÷ 1,762,949 = 162 | 285.1 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Levy shares received | revenue | 566.9 M$ ÷ 1,762,949 = 322 | 566.9 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Services rendus | revenue | 462.7 M$ ÷ 1,762,949 = 262 | 462.7 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Duty taxation (transfers…) | revenue | 413.8 M$ ÷ 1,762,949 = 235 | 413.8 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Fines and penalties | revenue | 242.7 M$ ÷ 1,762,949 = 138 | 242.7 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Investments and other income | revenue | 330.4 M$ ÷ 1,762,949 = 187 | 330.4 M$ (MAMH actual 2025, audited). MAMH actual 2025, audited |
| Investment income (excluding transfers) | revenue | 76.1 M$ ÷ 1,762,949 = 43 | 76.1 M$: developer contributions and other. developer contributions and other |
Transfers between tiers2 line items in this tier
| What it is | Kind | Official ÷ population = /resident | Where the amount comes from |
|---|---|---|---|
| FEDERAL → Quebec (networks included) | intergovernmental transfer | 30.5 G$ · 734 → 3,348 /res. | 41.55 M → 9.11 M · Ottawa → Québec 30.5 G$: TCS 11.35 + TCPS 3.69 + Péréquation 13.32 + ententes ≈2.15. 734 $/Canadien → 3,348 $/Québécois. |
| Quebec (networks included) → Montréal | intergovernmental transfer | 1 129.2 M$ · 125 → 641 /res. | 9.11 M → 1,762,949 · Québec → Montréal: 1 129.2 M$ (MAMH audité 2025). 125 $/Québécois → 641 $/résident. |
Vintage: audited actuals: federal AFR 2024-25 · Quebec Public Accounts 2024-2025 · city: MAMH 2025 actuals (API, municipal administration perimeter: line-by-line debt still to ingest). * = derived share (federal/QC tiers only). Chips ✓ = tier balance.
Municipal tier: MAMH (Quebec), municipal financial reports, 2025 actuals; federal and Quebec tiers taken from Montreal's revised breakdown.