Montréal: public spending and revenue per capita, all governments

GovXRay

Les governments, ensemble ou un à un.

Lieu

Which governments regarder ?

← Overview · Montréal

Public finances Assets and debt Taxation

All modules

Public finances

Total system costcoming soonFunctions and responsibilitiescoming soonCurrency and debtremovedSovereign fundsremoved

Understand

Income taxcoming soon

Economy

Economycoming soonPublic paycoming soon

Demographics

Demographicscoming soon

Health

Healthcoming soonOutcomescoming soon

Education

Educationcoming soonTertiary educationcoming soon

Social

Housingcoming soonPoverty and wealthcoming soon

Safety and justice

Public safetycoming soon

Transport

Transportcoming soonRoads and worksremoved

Energy and environment

Energy and climatecoming soonGHG and pollutioncoming soonSustainabilitycoming soon

Agriculture

Agriculture and foodcoming soon

Defence

Defence and NATOcoming soon

Health and family

Childcarecoming soonPensionscoming soonInsurancecoming soon

Transport and digital

Telecommunications and digitalcoming soonDigital infrastructureremoved

Why some modules are greyed out

coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
removed for now: currency and IMF country series were not tied closely enough to the city; the balance sheet (assets vs debt) stays in Assets and debt
removed, named: sovereign wealth funds; no free official API (paid SWF Institute); revisit if a public source appears
removed, nommé: les séries routières BM (IS.ROD.*) sont archivées et IRF access is paid; revisit if a public source becomes available again
removed, named: duplicate de Telecoms Digital (same indicateurs WB broadband/mobile); merged rather than duplicated

At a glance: per capita

REVENUE PER RESIDENT

CAD 29,888

Tiers displayed: FEDERAL · Quebec (networks included) · Montréal

SPENDING PER RESIDENT

CAD 33,912

Tiers displayed: FEDERAL · Quebec (networks included) · Montréal

GAP G − T / RES.

CAD 4,024

of which CAD 1,442 is reported deficit: the rest of G − T is not borrowing

Spending

Public purposes plus declared surplus (savings set aside), on the same scale as financing.

Spending CAD 33,912+ surplus CAD 504 = CAD 34,416

Health CAD 7,227 (21.0 %)Administration & other programmes CAD 6,031 (17.5 %)Social CAD 5,158 (15.0 %)EDUCATION CAD 3,813 (11.1 %)Debt service CAD 2,633 (7.7 %)Transport CAD 1,688 (4.9 %)Economy and environment CAD 1,283 (3.7 %)Safety and justice CAD 1,139 (3.3 %)Indigenous & North * CAD 980 (2.8 %)Defence CAD 830 (2.4 %)Foreign affairs & aide * CAD 460 (1.3 %)Leisure & culture CAD 447 (1.3 %)Infrastructure depreciation (city) CAD 428 (1.2 %)→ Other provinces (reste enveloppe) CAD 1,795 (5.2 %)Reported surplusCAD 504 (1.5 %)

What these names measure here (6 causes)

Health · CA-QC

Who bears: Quebec (RAMQ / MSSS network), not the City
What this counts: Care under the universal public scheme
Includes: RAMQ, CISSS/CIUSSS, HEALTH publique Québec
Does not include: assurance médicaments privée; cliniques 100 % privées hors régime

Administration & other programmes · CA-QC

Who bears: Province and City (overhead)
What this counts: Cost of governing, not a service delivered to residents
Includes: secretariat / Assembly; municipal HR, IT, clerk not tied to a mission
Does not include: STM (Transport); SPVM (Sécurité); CSS (EDUCATION)

Social · CA-QC

Who bears: Federal and Quebec (income / assistance)
What this counts: Income protection and social benefits
Includes: QPP, Old Age Security, social assistance, family allowances
Does not include: soins hospitaliers (classés Health)

Education · CA-QC

Who bears: Quebec (CSS / MEES), not the City curriculum
What this counts: Education public (primaire → universitaire)
Includes: school service centres, MEES, public CEGEPs and universities
Does not include: taxes scolaires (Revenue locale, pas la dépense Éducation); écoles privées hors subvention

Debt service · CA-QC

Who bears: Tier that services the debt
What this counts: Interest on Quebec debt and Quebec municipal debt (e.g.
Includes: interest on Quebec provincial and municipal debt
Does not include: principal repaid, infrastructure deficit booked as investment

Transport · CA-QC

Who bears: Administrations who financent routes / transit
What this counts: In Quebec: MTMD and SAAQ on the provincial side; in Montreal, STM is a municipal expense…
Includes: STM and other municipal Transport agencies, Local roads
Does not include: MTMD highways, school Transport (Education if broken out separately)

+ Open the detail: the 15 lines of this bar, row by row, with their source

Health CAD 7,227/res. · 2 row(s)

Quebec (networks included) · Health and social services 7,047 Québec: 64.2 G$ (le TCS fédéral de 11.35 G$ arrive ici via le transfert) → 64.2 G ÷ 9.11M (Quebec (networks included)) = 7,047/hab
Montréal · Health and social services 180 Montréal: santé et bien-être: 317.9 M$ (MAMH 2025) → 317.3 M ÷ 1,762,949 (Montréal) = 180/hab

Administration & other programmes CAD 6,031/res. · 3 row(s)

FEDERAL · Administration & other programmes 3,209 Fédéral: autres ministères ≈53 G$* + CRA + pertes actuarielles 4.0 (+535 $/hab rendus le 06/09: la ligne Autochtones & Nord passe du millésime EF2023-24 avec règlement exceptionnel à EF2024-25, même exercice que l'AFR fédéral) → 133.3 G ÷ 41.55M (Fédéral) = 3,209/hab
Quebec (networks included) · Administration & other programmes 2,370 Québec: 16 other portefeuilles 18.2 G$ + affaires municipal 4.1 (−37 $: transfer accru toward Montréal) → 21.6 G ÷ 9.11M (Quebec (networks included)) = 2,370/res.
Montréal · Administration & other programmes 452 Montréal: general administration: 797.4 M$ (MAMH 2025) → 796.9 M ÷ 1,762,949 (Montréal) = 452/res.

Social CAD 5,158/res. · 2 row(s)

FEDERAL · Social protection & family 3,542 FEDERAL: seniors 80.3 G$ + children 28.6 + AE 24.9 + carbon rebates 15.6 → 147.2 G ÷ 41.55M (FEDERAL) = 3,542/res.
Quebec (networks included) · Social protection & family 1,616 Québec: Family 9.0 G$ + Emploi & solidarité 5.7 → 14.7 G ÷ 9.11M (Quebec (networks included)) = 1,616/res.

Education CAD 3,813/res. · 1 row(s)

Quebec (networks included) · Education (primary → university) 3,813 Québec: EDUCATION 23.4 G$ + Post-secondary 11.4 → 34.7 G ÷ 9.11M (Quebec (networks included)) = 3,813/res.

Debt service CAD 2,633/res. · 3 row(s)

FEDERAL · Debt interest 1,285 FEDERAL: 53.4 G$ → 53.4 G ÷ 41.55M (FEDERAL) = 1,285/res.
Quebec (networks included) · Debt interest 1,094 Québec: 10.0 G$ → 10.0 G ÷ 9.11M (Quebec (networks included)) = 1,094/res.
Montréal · Debt interest 254 Montréal: frais de financement: 447.8 M$ (MAMH 2025) → 447.8 M ÷ 1,762,949 (Montréal) = 254/res.

Transport CAD 1,688/res. · 2 row(s)

Quebec (networks included) · Transport and mobility 843 Québec: 7.7 G$ → 7.7 G ÷ 9.11M (Quebec (networks included)) = 843/res.
Montréal · Transport and mobility 845 Montréal: roads, snow clearing, transit levy share: 1 489.8 M$ (MAMH 2025) → 1.5 G ÷ 1,762,949 (Montréal) = 845/res.

Economy and environment CAD 1,283/res. · 3 row(s)

Quebec (networks included) · Economic affairs, environment and planning 756 Québec: Economy 4.7 G$ + environnement 2.2 → 6.9 G ÷ 9.11M (Quebec (networks included)) = 756/res.
Montréal · Economic affairs, environment and planning 360 Montréal: environmental services (water, waste): 634.4 M$ (MAMH 2025) → 634.7 M ÷ 1,762,949 (Montréal) = 360/res.
Montréal · Economic affairs, environment and planning 167 Montréal: land use, planning, development: 293.5 M$ (MAMH 2025) → 294.4 M ÷ 1,762,949 (Montréal) = 167/res.

Safety and justice CAD 1,139/res. · 2 row(s)

FEDERAL · Public safety and justice 335 Federal: RCMP, borders, justice ≈14 G$* → 13.9 G ÷ 41.55M (FEDERAL) = 335/res.
Montréal · Public safety and justice 804 Montréal: police + incendie: 1 418.2 M$ (MAMH 2025) → 1.4 G ÷ 1,762,949 (Montréal) = 804/res.

Indigenous & North * CAD 980/res. · 1 row(s)

FEDERAL · Indigenous & North * 980 40.7 G$* = SAC 26.48 G$ + RCAANC 14.25 G$, dépenses réelles EF2024-25 (Comptes publics du Canada 2025, vol. II, sommaires ministériels; rapport sur les résultats ministériels RCAANC 2024-25), ÷ 41.55 M Canadiens = 980 $/res.. EF2023-24 était 62.9 G$ (SAC 46.48 + RCAANC 16.39): l'écart est le règlement Services à l'enfance et à la famille des Premières Nations / principe de Jordan, 23.3 G$, conclu en April 2023, exceptionnel et non récurrent (SAC 2022-23: 22.69 G$; 2024-25: 26.48 G$). Health, EDUCATION, services et revendications des Premières Nations, Inuit et Métis, et Nord. → 40.7 G ÷ 41.55M (FEDERAL) = 980/res.

Defence CAD 830/res. · 1 row(s)

FEDERAL · Defence 830 34.5 G$ (EF2024, Public Accounts via canadaspends) → 34.5 G ÷ 41.55M (FEDERAL) = 830/res.

Foreign affairs & aide * CAD 460/res. · 1 row(s)

FEDERAL · Foreign affairs & aide * 460 ≈19 G$*: Affaires mondiales (part EF2024) → 19.1 G ÷ 41.55M (FEDERAL) = 460/res.

Leisure & culture CAD 447/res. · 1 row(s)

Montréal · Leisure & culture 447 Montréal: loisirs et culture: 787.7 M$ (MAMH 2025) → 788.0 M ÷ 1,762,949 (Montréal) = 447/hab

Infrastructure depreciation (city) CAD 428/res. · 1 row(s)

Montréal · Infrastructure depreciation (city) 428 Montréal: recognised depreciation of capital assets: 754.7 M$ (MAMH 2025) → 754.5 M ÷ 1,762,949 (Montréal) = 428/res.

→ Other provinces (reste enveloppe) CAD 1,795/res. · 1 row(s)

FEDERAL · → Other provinces (reste enveloppe) 1,795 74.6 G$ = envelope 105.1 − 30.5 in Québec (the ribbon). Counted once. → 74.6 G ÷ 41.55M (FEDERAL) = 1,795/res.

Reported surplus CAD 504/res.

a government's positive accounting result, allocated to investment, reserves or carried forward: not idle cash, and the opposite of a deficit.

Revenue

Own revenue + declared deficit + denominator effect; réconciliation en déduction si besoin. L'excédent n'est pas ici: il est sur la barre des dépenses. L'effet de dénominateur n'est pas un nouveau dollar.

Funding CAD 34,460deductions CAD 44 → net CAD 34,416 (equal to spending + surplus)

Personal income taxes CAD 10,979 (36.7 %)Sales taxes & excise CAD 4,706 (15.7 %)Corporate income taxes CAD 3,800 (12.7 %)Other revenue: details appear below CAD 3,435 (11.5 %)Property and local taxes CAD 3,068 (10.3 %)Social and health contributions CAD 1,730 (5.8 %)Permits, fees, royalties and fines CAD 1,053 (3.5 %)Entreprises public CAD 625 (2.1 %)Tarifs & services CAD 262 (0.9 %)Property & investment income CAD 230 (0.8 %)+ Reported deficitsCAD 1,442 + Transfer denominator effect CAD 3,130− Reconciliation gap CAD 44

+ Open the detail: the 13 lines of this bar, row by row, with their source

Personal income taxes CAD 10,979/res. · 3 row(s)

FEDERAL · Personal income tax 5,639 234.3 G$ (AFR 2024-25) Exact name in the source : « Income Tax (personal) » → 234.3 G ÷ 41.55M (FEDERAL) = 5,639/res.
FEDERAL · Non-resident income tax 325 13.5 G$ Exact name in the source : « Non-resident Tax » → 13.5 G ÷ 41.55M (FEDERAL) = 325/res.
Quebec (networks included) · Personal income tax (QC) 5,015 45.7 G$ (Public Accounts) Exact name in the source : « Income Tax (personal, QC) » → 45.7 G ÷ 9.11M (Quebec (networks included)) = 5,015/res.

Sales taxes & excise CAD 4,706/res. · 3 row(s)

FEDERAL · TPS 1,264 52.5 G$ Exact name in the source : « GST » → 52.5 G ÷ 41.55M (FEDERAL) = 1,264/res.
FEDERAL · Carbon pricing 327 13.6 G$ Exact name in the source : « Carbon Pricing » → 13.6 G ÷ 41.55M (FEDERAL) = 327/res.
Quebec (networks included) · Consumption taxes (QST…) 3,115 28.4 G$ Exact name in the source : « Consumption Taxes (QST…) » → 28.4 G ÷ 9.11M (Quebec (networks included)) = 3,115/res.

Corporate income taxes CAD 3,800/res. · 2 row(s)

FEDERAL · Corporate income tax 2,335 97.0 G$ Exact name in the source : « Corporate Tax » → 97.0 G ÷ 41.55M (FEDERAL) = 2,335/res.
Quebec (networks included) · Corporate income tax (QC) 1,465 13.3 G$ Exact name in the source : « Corporate Taxes (QC) » → 13.3 G ÷ 9.11M (Quebec (networks included)) = 1,465/res.

Other revenue: details appear below CAD 3,435/res. · 3 row(s)

FEDERAL · Other revenue 1,184 49.2 G$ Exact name in the source : « Other Revenues » → 49.2 G ÷ 41.55M (FEDERAL) = 1,184/res.
FEDERAL · Other taxes and duties 467 19.4 G$ Exact name in the source : « Other Taxes & Duties » → 19.4 G ÷ 41.55M (FEDERAL) = 467/res.
Quebec (networks included) · Other revenue (divers) 1,784 16.3 G$ Exact name in the source : « Misc. Revenues » → 16.3 G ÷ 9.11M (Quebec (networks included)) = 1,784/res.

Property and local taxes CAD 3,068/res. · 4 row(s)

Quebec (networks included) · School property tax 131 1.2 G$ Exact name in the source : « School Property Tax » → 1.2 G ÷ 9.11M (Quebec (networks included)) = 131/res.
Montréal · Property taxes and other taxes 2,453 4 323.9 M$ (MAMH actual 2025, audited) → 4.3 G ÷ 1,762,949 (Montréal) = 2,453/res.
Montréal · Tax-equivalent compensations 162 285.1 M$ (MAMH actual 2025, audited) → 285.6 M ÷ 1,762,949 (Montréal) = 162/res.
Montréal · Levy shares received 322 566.9 M$ (MAMH actual 2025, audited) → 567.7 M ÷ 1,762,949 (Montréal) = 322/res.

Social and health contributions CAD 1,730/res. · 2 row(s)

Federal · Employment-insurance contributions 758 31.5 G$ Exact name in the source : « EI Premiums » → 31.5 G ÷ 41.55M (FEDERAL) = 758/res.
Quebec (networks included) · Health Services Fund contributions (HSF) 972 8.9 G$ Exact name in the source : « Health Contributions (FSS) » → 8.9 G ÷ 9.11M (Quebec (networks included)) = 972/res.

Permits, fees, royalties and fines CAD 1,053/res. · 3 row(s)

Quebec (networks included) · Fees, permits and royalties 680 6.2 G$ Exact name in the source : « Rights, Permits, Royalties » → 6.2 G ÷ 9.11M (Quebec (networks included)) = 680/res.
Montréal · Duty taxation (transfers…) 235 413.8 M$ (MAMH actual 2025, audited) → 414.3 M ÷ 1,762,949 (Montréal) = 235/res.
Montréal · Fines and penalties 138 242.7 M$ (MAMH actual 2025, audited) → 243.3 M ÷ 1,762,949 (Montréal) = 138/res.

Entreprises public CAD 625/res. · 1 row(s)

Quebec (networks included) · Government enterprises (Hydro, Loto, SAQ) 625 5.7 G$ Exact name in the source : « Gov. Enterprises (Hydro, Loto, SAQ) » → 5.7 G ÷ 9.11M (Quebec (networks included)) = 625/res.

Tarifs & services CAD 262/res. · 1 row(s)

Montréal · Services rendus 262 462.7 M$ (MAMH actual 2025, audited) → 461.9 M ÷ 1,762,949 (Montréal) = 262/res.

Property & investment income CAD 230/res. · 2 row(s)

Montréal · Investments and other income 187 330.4 M$ (MAMH actual 2025, audited) → 329.7 M ÷ 1,762,949 (Montréal) = 187/res.
Montréal · Investment income (excluding transfers) 43 76.1 M$: developer contributions and other → 75.8 M ÷ 1,762,949 (Montréal) = 43/res.

+ Reported deficits CAD 1,442/res.

the sum of deficits that administrations themselves record in their accounts. This is the ONLY line in this cascade that corresponds to borrowed money. Their operating versus investment share is not published.

+ Transfer denominator effect CAD 3,130/res.

the same transfer, counted per capita of the payer then per capita of the recipient. No extra dollar moved: this is a change of denominator, not a debt.

− Reconciliation gap CAD 44/res.

rounding and lines from different reference years or scopes. Isolated here instead of being quietly assigned to transfers or the deficit.

Same G and T as the hub and Spending by category.

By tier, same scale

Lecture en fin de parcours: each administration ÷ sa Population. Pas une consolidation.

Canada (federal)spend CAD 13,255/res.

revenuerev. CAD 12,376/res.

Québec (province)spend CAD 17,807/res.

revenuerev. CAD 17,236/res.

Montréalspend CAD 3,937/res.

revenuerev. CAD 4,442/res.

Entity Montréal Government StackTier FEDERAL · Quebec (networks included) · MontréalGeography MontréalPeriod Mixed periods: 2025, 2024-25, 2025-26Accounting basis Stack indicator (per-capita averages)Status Stack indicator (calculated)Source class 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).

Spending shown: CAD 33,912/res.
Revenue shown: CAD 29,888/res.

Entity City of MontréalTier Municipal onlyGeography MontréalPeriod 2025Accounting basis comptes municipaux déclarésStatus Fait municipal déclaréSource class reported_municipal

Amounts reported by the City of Montréal, municipal perimeter only: this is not the Stack indicator.

Scope: administration municipal seule.

Spending shown: CAD 3,937/res.
Revenue shown: CAD 4,442/res.

2. À quoi sert l'argent, d'où il vient

Matched pair: COFOG classifies why money is spent; GFSM classifies where revenue comes from. Groups and classes carry no invented amount.

International lenses for Montréal: COFOG for the why of the spending, GFSM for where the revenue comes from. The site's cause bars remain the summary of published money.

Mesure: Spending published by cause, ramenée à la division COFOG 1999 · unité: per capita of the tier carried in the spec · groups and classes carry no invented amount.

General public services019,644 CAD / hab Pont provisoire Unknown

01.1Executive, legislative, fiscal and external affairs · 3 class(es), amount not published separately
01.2Foreign economic aid · 2 class(es), amount not published separately
01.3General services · 3 class(es), amount not published separately
01.4Basic research · 1 class(es), amount not published separately
01.5R&D general public services · 1 class(es), amount not published separately
01.6General public services n.e.c. · 1 class(es), amount not published separately
01.7Public debt transactions · 1 class(es), amount not published separately
01.8Transfers between government levels · 1 class(es), amount not published separately

Site causes: Indigenous & North *, Administration & other programmes, Debt interest (ALL TIERS!)

Site bucket for general admin and unallocated remainder; may include GF01 remainder. · Site debt-service cause; COFOG places public debt transactions under 01.7 when classified by purpose. Not a programme function.

Defence02830 CAD / hab Pont vérifié Unknown

02.1Military defence · 1 class(es), amount not published separately
02.2Civil defence · 1 class(es), amount not published separately
02.3Foreign military aid · 1 class(es), amount not published separately
02.4R&D defence · 1 class(es), amount not published separately
02.5Defence n.e.c. · 1 class(es), amount not published separately

Site causes: Defence

COFOG GF02 Defence.

Public order and safety031,139 CAD / hab Pont vérifié Unknown

03.1Police services · 1 class(es), amount not published separately
03.2Fire-protection services · 1 class(es), amount not published separately
03.3Law courts · 1 class(es), amount not published separately
03.4Prisons · 1 class(es), amount not published separately
03.5R&D public order and safety · 1 class(es), amount not published separately
03.6Public order and safety n.e.c. · 1 class(es), amount not published separately

Site causes: Public safety and justice

COFOG GF03 Public order and safety.

Economic affairs042,971 CAD / hab Pont provisoire Unknown

04.1General economic, commercial and labour affairs · 2 class(es), amount not published separately
04.2Agriculture, forestry, fishing and hunting · 3 class(es), amount not published separately
04.3Fuel and energy · 6 class(es), amount not published separately
04.4Mining, manufacturing and construction · 3 class(es), amount not published separately
04.5Transport · 5 class(es), amount not published separately
04.6Communication · 1 class(es), amount not published separately
04.7Other industries · 4 class(es), amount not published separately
04.8R&D economic affairs · 7 class(es), amount not published separately
04.9Economic affairs n.e.c. · 1 class(es), amount not published separately

Site causes: Transport and mobility, Economic affairs, environment and planning

Transport is GF04 group; site cause is transport-focused but may omit other GF04. · Site merges economic affairs (GF04) and environment (GF05); amounts not split. · Site cause « Economic affairs, environment and planning » falls under COFOG divisions 04, 05; amount kept on the first one only (split not published).

Environmental protection05envelope present but not broken down by COFOG division: → Other provinces (stays an envelope) Pont provisoire Unknown

05.1Waste management · 3 class(es), amount not published separately
05.2Waste water management · 2 class(es), amount not published separately
05.3Pollution abatement · 3 class(es), amount not published separately
05.4Biodiversity and landscape · 2 class(es), amount not published separately
05.5R&D environmental protection · 1 class(es), amount not published separately
05.6Environmental protection n.e.c. · 1 class(es), amount not published separately

Site cause « Economic affairs, environment and planning » falls under COFOG divisions 04, 05; amount kept on the first one only (split not published). · envelope present but not broken down by COFOG division: → Other provinces (stays an envelope)

Housing and community amenities06envelope present but not broken down by COFOG division: → Other provinces (stays an envelope) Non relié Unknown

06.1Housing development · 1 class(es), amount not published separately
06.2Community development · 1 class(es), amount not published separately
06.3Water supply · 1 class(es), amount not published separately
06.4Street lighting · 1 class(es), amount not published separately
06.5R&D housing and community amenities · 1 class(es), amount not published separately
06.6Housing and community amenities n.e.c. · 1 class(es), amount not published separately

envelope present but not broken down by COFOG division: → Other provinces (stays an envelope)

Health077,227 CAD / hab Pont vérifié Unknown

07.1Medical products, appliances and equipment · 3 class(es), amount not published separately
07.2Outpatient services · 4 class(es), amount not published separately
07.3Hospital services · 4 class(es), amount not published separately
07.4Public health services · 1 class(es), amount not published separately
07.5R&D health · 1 class(es), amount not published separately
07.6Health n.e.c. · 1 class(es), amount not published separately

Site causes: Health & social services

COFOG GF07 Health.

Recreation, culture and religion08447 CAD / hab Pont provisoire Unknown

08.1Recreational and sporting services · 1 class(es), amount not published separately
08.2Cultural services · 1 class(es), amount not published separately
08.3Broadcasting and publishing · 1 class(es), amount not published separately
08.4Religious and community services · 1 class(es), amount not published separately
08.5R&D recreation, culture and religion · 1 class(es), amount not published separately
08.6Recreation, culture and religion n.e.c. · 1 class(es), amount not published separately

Site causes: Leisure & culture

Leisure or culture label attached to COFOG division 08; no site cause carries it.

Education093,813 CAD / hab Pont vérifié Unknown

09.1Pre-primary and primary education · 2 class(es), amount not published separately
09.2Secondary education · 2 class(es), amount not published separately
09.3Post-secondary non-tertiary education · 1 class(es), amount not published separately
09.4Tertiary education · 2 class(es), amount not published separately
09.5Education not definable by level · 1 class(es), amount not published separately
09.6Subsidiary services to education · 1 class(es), amount not published separately
09.7R&D education · 1 class(es), amount not published separately
09.8Education n.e.c. · 1 class(es), amount not published separately

Site causes: Education (primary → university)

COFOG GF09 Education.

Social protection105,158 CAD / hab Pont vérifié Unknown

10.1Sickness and disability · 2 class(es), amount not published separately
10.2Old age · 1 class(es), amount not published separately
10.3Survivors · 1 class(es), amount not published separately
10.4Family and children · 1 class(es), amount not published separately
10.5Unemployment · 1 class(es), amount not published separately
10.6Housing · 1 class(es), amount not published separately
10.7Social exclusion n.e.c. · 1 class(es), amount not published separately
10.8R&D social protection · 1 class(es), amount not published separately
10.9Social protection n.e.c. · 1 class(es), amount not published separately

Site causes: Social protection & family

COFOG GF10 Social protection.

Classification: GFSM 2014 revenue (11–14) · no COFOG on revenue · borrowing is not revenue.

Source (GFSM)	Code	Status	CAD / hab
Taxes	11	Pont provisoire	17,847
Social contributions	12	Pont vérifié	1,730
Dons	13	Non relié	Not published separately
Other revenue	14	Pont provisoire	9,686
Loans, mouvements financiers et solde reporté	outside code GFSM Revenue	Not revenue	1,442

Balance principal On this page:resident footprint G = T + D (same formula as the hub and the diagram). It is not pas une consolidation GFSM. Soldes GFSM (résultat net d’exploitation, capacité/besoin de financement) displayed seulement lorsqu’une source les porte; sinon le manque est nommé.

Spending G (footprint)33,912 CAD / hab

Own revenue T29,888 CAD / hab

Reste D (G − T)4,024 CAD / hab

Résultat net d’exploitation (GFSM)Not published separately

Net lending / net borrowing (GFSM)Not published separately

Pont GFSM: Spending

expense + investissement net en NON-FINANCIAL ASSETS. L'investissement net = acquisitions − cessions − CFC. La CFC est déjà dans expense: elle n'est pas ajoutée une seconde fois au total.

Expense: not published CAD /res.
Acquisitions d'actifs non financiers: not published
Cessions: not published
CFC (consumption of fixed capital): not published
Investissement net: not published
Expenditure (GFSM): not published

Pont GFSM not calculated pour cette ville: acquisitions, cessions et CFC ne sont pas joints dans le spec. CCOFOG StatCan exclut la CFC et ne fournit pas les acquisitions d'actifs non financiers. Le concept source reste published under son nom exact.

What the spending pays for

Each category opens its source lines. COFOG groups and classes with no published amount stay in the dictionary, not as invented bars.

Follow the money: open the flow diagram for this perimeter →

Health

native cause from the spec

CAD 7,227/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Quebec (networks included) · Health and social services · Québec: 64.2 G$ (le TCS fédéral de 11.35 G$ arrive ici via le transfert) · 9.11MCAD 7,047/res.

Montréal · Health and social services · Montréal: santé et bien-être: 317.9 M$ (MAMH 2025) · 1,762,949CAD 180/res.

What « Health » comprend here

Inclus in ce montant

Health: CAD 7,227/res.

Inclus mais non chiffré séparément

Local sub-services not broken down in the published source

Présence non documentée

Whether associated bodies sit inside this amount: not documented here

Not documented: we do not conclude it is excluded.

Stable link to this category

Administration & other programmes

native cause from the spec

CAD 6,031/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

FEDERAL · Administration & other programmes · Fédéral: autres ministères ≈53 G$* + CRA + pertes actuarielles 4.0 (+535 $/hab rendus le 06/09: la ligne Autochtones & Nord passe du millésime EF2023-24 avec règlement exceptionnel à EF2024-25, même exercice que l'AFR fédéral) · 41.55MCAD 3,209/res.

Quebec (networks included) · Administration & other programmes · Québec: 16 other portefeuilles 18.2 G$ + affaires municipal 4.1 (−37 $: transfer accru toward Montréal) · 9.11MCAD 2,370/res.

Montréal · Administration & other programmes · Montréal: general administration: 797.4 M$ (MAMH 2025) · 1,762,949CAD 452/res.

Stable link to this category

Social

native cause from the spec

CAD 5,158/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

FEDERAL · Social protection & family · FEDERAL: seniors 80.3 G$ + children 28.6 + AE 24.9 + carbon rebates 15.6 · 41.55MCAD 3,542/res.

Quebec (networks included) · Social protection & family · Québec: Family 9.0 G$ + Emploi & solidarité 5.7 · 9.11MCAD 1,616/res.

Stable link to this category

Education

native cause from the spec

CAD 3,813/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Quebec (networks included) · Education (primary → university) · Québec: EDUCATION 23.4 G$ + Post-secondary 11.4 · 9.11MCAD 3,813/res.

Stable link to this category

Debt service

native cause from the spec

CAD 2,633/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

FEDERAL · Debt interest · FEDERAL: 53.4 G$ · 41.55MCAD 1,285/res.

Quebec (networks included) · Debt interest · Québec: 10.0 G$ · 9.11MCAD 1,094/res.

Montréal · Debt interest · Montréal: frais de financement: 447.8 M$ (MAMH 2025) · 1,762,949CAD 254/res.

Stable link to this category

→ Other provinces (reste enveloppe)

native cause from the spec

CAD 1,795/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

FEDERAL · → Other provinces (reste enveloppe) · 74.6 G$ = envelope 105.1 − 30.5 in Québec (the ribbon). Counted once. · 41.55MCAD 1,795/res.

Stable link to this category

Transport

native cause from the spec

CAD 1,688/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Quebec (networks included) · Transport and mobility · Québec: 7.7 G$ · 9.11MCAD 843/res.

Montréal · Transport and mobility · Montréal: roads, snow clearing, transit levy share: 1 489.8 M$ (MAMH 2025) · 1,762,949CAD 845/res.

Stable link to this category

Economy and environment

native cause from the spec

CAD 1,283/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Quebec (networks included) · Economic affairs, environment and planning · Québec: Economy 4.7 G$ + environnement 2.2 · 9.11MCAD 756/res.

Montréal · Economic affairs, environment and planning · Montréal: environmental services (water, waste): 634.4 M$ (MAMH 2025) · 1,762,949CAD 360/res.

Montréal · Economic affairs, environment and planning · Montréal: land use, planning, development: 293.5 M$ (MAMH 2025) · 1,762,949CAD 167/res.

Stable link to this category

Function × cost-nature cross-tab not published Wages, contracts and depreciation are not joined to each spending cause in this source. The two axes stay separate: we do not invent the product of the shares.

3. COFOG trail: functions, groups, lines

From the COFOG function to the line of the published budget, with the source of each amount.

Step 1: divisions ranked by amount. Step 2: groups only when published. Step 3: native lines and named absences. No invented group amount.

Reading standards

Spending classification: United Nations COFOG 1999 (ten divisions). It classifies purpose, not revenue.
Accounting basis de this city: PSAS · fiscal year not published · prix current.
Stack roles: intermediate tier · local tier · national tier.
Type of local government: municipalité (Québec) (profondeur 6/10 fonctions assurées).
Montants: 8/10 divisions with a published $/resident from the flow diagram; 10/10 with an amount or a named absence (never an invented pro rata).

Périmètre resserré sur les services techniques et la sécurité : la ville porte sa police, ses pompiers, son Transport collectif, son eau et ses loisirs, mais ni l'éducation ni la santé ni la solidarité sociale, all provinciales. C'est l'explication de fond de l'écart avec New York ou Boston, et non un moindre niveau de service public sur le territoire.

Perimeter and amounts documented enough for a city reading.

8 / 10 with amount24 / 25 R·F·D10 / 10 scope namedPSAS

Other functions without a published amount (2)

General public services01

9,644 CAD / hab

Perimeter of this local government

provided by this local government

L'administration générale est la première des huit fonctions de dépense du cadre budgétaire municipal québécois ; elle couvre le conseil, l'évaluation foncière et la gestion. Le budget 2026 de Montréal s'élève à 7.67 milliards de dollars.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

FEDERAL5,474
Québec3,464
Montréal706

CAD / capita, tiers published in the diagram

Covered · 1

Foreign affairs
Other tier R Canada · F Canada · D Canada

Defence02

830 CAD / hab

Perimeter of this local government

carried elsewhere (another tier) · carried by: national tier

Compétence fédérale.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

FEDERAL: 830 CAD / hab

Covered · 1

Defence
Other tier R Canada · F Canada · D Canada

Public order and safety03

1,139 CAD / hab

Perimeter of this local government

provided by this local government

La Public safety: police, protection incendie, sécurité civile: est une fonction budgétaire municipale à part entière. Les sept villes de cette liste entretiennent chacune leur propre corps de police municipal au niveau de service fixé par la taille de leur population : niveau 5 pour Montréal, 4 pour Québec, 3 pour Laval, Longueuil et Gatineau, 2 pour Sherbrooke et Trois-Rivières.

Perimeter source: https://www.quebec.ca/securite-situations-urgence/police-prevention-criminalite/structure-fonctionnement-police/types-corps-police/niveaux-de-services-policiers

FEDERAL335
Montréal804

CAD / capita, tiers published in the diagram

Covered · 4

Police
Local R Québec · F Agglomération (services d'urgenc…) · D Agglomération
Incendie
Local R Québec · F Montréal · D Montréal
Law courts
Other tier R Shared · F Québec (cours provinciales) + Canada (cours supérieures…) · D Québec
Services correctionnels
Other tier R Shared · F Québec (peines < 2 ans) + Canada (pénitenciers, pei…) · D Québec

Economic affairs04

2,971 CAD / hab

Perimeter of this local government

provided by this local government

Transport is the largest spending item of Québec municipalities: roads, snow removal and public transit, the latter carried by municipal transit corporations.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

Québec1,599
Montréal1,372

CAD / capita, tiers published in the diagram

Covered · 4

Voirie locale
Local R Montréal · F Montréal · D Montréal
Regional roads
Unverified no rule for « roads_regional » in CA
Routes nationales
Other tier R Québec · F Québec · D Québec
Transport collectif
Local R Québec · F Agglomération (compétence d'aggl…) + Québec · D Agglomération

Health07

7,227 CAD / hab

Perimeter of this local government

carried elsewhere (another tier) · carried by: intermediate tier

The sharpest dividing line among the Canadian cities: « only the government handles health and social services, social solidarity and education ». The municipal budget function called health and welfare covers only minimal services, and its amounts are very small, zero in many municipalities. Montréal's 2026 budget has no health line.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

Québec7,047
Montréal180

CAD / capita, tiers published in the diagram

Covered · 2

Hospitals (specialized care)
Other tier R Québec · F Québec + Canada (TCS) · D Québec
Primary and long-term care
Other tier R Québec · F Québec + Canada (TCS) · D Québec

Recreation, culture and religion08

447 CAD / hab

Perimeter of this local government

provided by this local government

Recreation and culture form a municipal budget function: recreational and cultural facilities, libraries.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

Montréal: 447 CAD / hab

Covered · 2

Parcs
Local R Montréal · F Montréal · D Montréal
Culture
Local R Shared · F Montréal + Québec + Canada · D Montréal

Education09

3,813 CAD / hab

Perimeter of this local government

carried elsewhere (another tier) · carried by: intermediate tier

Education is provincial: it appears in none of the eight municipal spending functions, and Montréal's 2026 budget has no education line. This is the structural reason why per-capita spending in a Québec city is low compared with an American city that runs its school district.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

Québec: 3,813 CAD / hab

Covered · 3

Primary school
Other tier R Québec · F Québec · D Québec
Secondary school
Other tier R Québec · F Québec · D Québec
Tertiary education
Other tier R Québec · F Québec + Canada (recherche, bourses) · D Québec

Social protection10

5,158 CAD / hab

Perimeter of this local government

partly provided here · carried by: several tiers

La solidarité sociale is provinciale. Il subsiste une fonction budgétaire municipale santé et bien-être, de very faible poids, qui porte notamment la participation municipale au logement social. Le détail de cette participation n'a pas été relevé ville par ville.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

FEDERAL3,542
Québec1,616

CAD / capita, tiers published in the diagram

Covered · 3

Pensions
Other tier R Québec · F Québec (RRQ) + Canada (SV) · D Québec
Unemployment insurance
Other tier R Canada · F Canada (AE) · D Canada
Aide sociale
Other tier R Québec · F Québec + Canada (TCPS) · D Québec

Environmental protection05

Amount not published

Perimeter of this local government

provided by this local government

Environmental health (waste water and residual materials management) is a municipal budget function.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

Montant: envelope present but not broken down by COFOG division: → Other provinces (stays an envelope).

Covered · 2

Eaux usées
Local R Québec · F Montréal · D Montréal
Déchets
Local R Québec · F Montréal · D Montréal

Housing and community amenities06

Amount not published

Perimeter of this local government

provided by this local government

Drinking water belongs to the environmental health function, while land use, urban planning and development form a separate budget function: zoning, urban renewal, permits.

Perimeter source: https://cffp.recherche.usherbrooke.ca/wp-content/uploads/2020/08/cr_2020-12_PortraitFiPuMunicipalesQC.pdf

Montant: envelope present but not broken down by COFOG division: → Other provinces (stays an envelope).

Covered · 3

Housing
Local R Québec · F Québec + Agglomération (social housing:…) + Canada (SCHL) · D Agglomération
Eau potable
Local R Québec · F Montréal · D Montréal
Land-use planning
Local R Québec · F Montréal · D Montréal

Country matrix (same register)

4. How money moves between tiers

Revenue on the left, tiers in the middle, spending purposes on the right. Each amount is per capita of the tier that carries it. Secondary reading after purposes and revenue.

Show the amounts table

Montréal: one resident and their three tiers: each row is a flow per capita of the tier that carries it. The drawing may shorten a name; this table does not.
Flow line	Tier (population of this tier)	Kind of flow	Amount per capita of this tier
Revenue and financing
Personal income tax	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 5,639 per capita of this tier
Corporate income tax	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 2,335 per capita of this tier
TPS	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 1,264 per capita of this tier
Other revenue	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 1,184 per capita of this tier
Employment insurance contributions	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 758 per capita of this tier
Other taxes and duties	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 467 per capita of this tier
Carbon pricing	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 327 per capita of this tier
Non-resident income tax	FEDERAL (tier Population: 41.55M)	Own revenue	CAD 325 per capita of this tier
Deficit (federal)	FEDERAL (tier Population: 41.55M)	Reported borrowing (financing need)	CAD 874 per capita of this tier
Personal income tax (QC)	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 5,015 per capita of this tier
Consumption taxes (QST…)	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 3,115 per capita of this tier
Other revenue (divers)	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 1,784 per capita of this tier
Corporate income tax (QC)	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 1,465 per capita of this tier
Health Services Fund contributions (HSF)	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 972 per capita of this tier
Fees, permits and royalties	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 680 per capita of this tier
Government enterprises (Hydro, Loto, SAQ)	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 625 per capita of this tier
School property tax	Quebec (networks included) (tier Population: 9.11M)	Own revenue	CAD 131 per capita of this tier
Deficit (Quebec)	Quebec (networks included) (tier Population: 9.11M)	Reported borrowing (financing need)	CAD 568 per capita of this tier
Property taxes and other taxes	Montréal (tier Population: 1,762,949)	Own revenue	CAD 2,453 per capita of this tier
Tax-equivalent compensations	Montréal (tier Population: 1,762,949)	Own revenue	CAD 162 per capita of this tier
Levy shares received	Montréal (tier Population: 1,762,949)	Own revenue	CAD 322 per capita of this tier
Services rendus	Montréal (tier Population: 1,762,949)	Own revenue	CAD 262 per capita of this tier
Duty taxation (transfers…)	Montréal (tier Population: 1,762,949)	Own revenue	CAD 235 per capita of this tier
Fines and penalties	Montréal (tier Population: 1,762,949)	Own revenue	CAD 138 per capita of this tier
Investments and other income	Montréal (tier Population: 1,762,949)	Own revenue	CAD 187 per capita of this tier
Investment income (excluding transfers)	Montréal (tier Population: 1,762,949)	Own revenue	CAD 43 per capita of this tier
Intergovernmental transfers
Transfer toward Quebec (networks included)	FEDERAL (tier Population: 41.55M)	Financing of another tier (outflow)	CAD 734 per capita of this tier
Transfer received from Federal	Quebec (networks included) (tier Population: 9.11M)	Financing received from another tier (inflow)	CAD 3,348 per capita of this tier
Effet de dénominateur sur le transfert Fédéral vers Quebec (networks included): pas un nouveau dollar	Quebec (networks included) (tier Population: 9.11M)	A change of population, not new revenue	CAD 2,614 per capita of this tier (denominator gap, not a new dollar)
Transfer toward Montréal	Quebec (networks included) (tier Population: 9.11M)	Financing of another tier (outflow)	CAD 125 per capita of this tier
Transfert reçu de Quebec (networks included)	Montréal (tier Population: 1,762,949)	Financing received from another tier (inflow)	CAD 641 per capita of this tier
Effet de dénominateur sur le transfert Quebec (networks included) vers Montréal: pas un nouveau dollar	Montréal (tier Population: 1,762,949)	A change of population, not new revenue	CAD 516 per capita of this tier (denominator gap, not a new dollar)
Spending purposes
Social protection & family	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 3,542 per capita of this tier
Social protection & family	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 1,616 per capita of this tier
Indigenous & North *	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 980 per capita of this tier
Defence	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 830 per capita of this tier
Foreign affairs & aide *	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 460 per capita of this tier
→ Other provinces (reste enveloppe)	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 1,795 per capita of this tier
Administration & other programmes	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 3,209 per capita of this tier
Administration & other programmes	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 2,370 per capita of this tier
Administration & other programmes	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 452 per capita of this tier
Debt interest (ALL TIERS!)	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 1,285 per capita of this tier
Debt interest (ALL TIERS!)	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 1,094 per capita of this tier
Debt interest (ALL TIERS!)	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 254 per capita of this tier
Health and social services	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 7,047 per capita of this tier
Health and social services	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 180 per capita of this tier
Education (primary → university)	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 3,813 per capita of this tier
Transport and mobility	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 843 per capita of this tier
Transport and mobility	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 845 per capita of this tier
Public safety and justice	FEDERAL (tier Population: 41.55M)	Spending purpose	CAD 335 per capita of this tier
Public safety and justice	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 804 per capita of this tier
Economic affairs, environment and planning	Quebec (networks included) (tier Population: 9.11M)	Spending purpose	CAD 756 per capita of this tier
Economic affairs, environment and planning	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 360 per capita of this tier
Economic affairs, environment and planning	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 167 per capita of this tier
Leisure & culture	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 447 per capita of this tier
SAVING (surplus)	Montréal (tier Population: 1,762,949)	Saving: revenue not spent in the period	CAD 504 per capita of this tier
Infrastructure depreciation (city)	Montréal (tier Population: 1,762,949)	Spending purpose	CAD 428 per capita of this tier

The multi-tier diagram and the page Follow the money remain available after reading the causes and the revenue.

5. Revenue by source

Taxes, tarifs et besoin de financement. Official amount, population du palier et division écrites avant la colonne /hab. Un revenu fiscal n'est pas une fonction COFOG; l'emprunt n'est pas une recette fiscale.

The causes below come from the published breakdown for this city (municipal accounts + provincial/federal CCOFOG). No national key is quietly applied to a total.

FEDERALFederal or national tier

FEDERAL: revenue by source (per res.)

Tier revenue: official amount, population, per capita, share and calculation
Source	Official amount	Population	/res.	Share	Calcul
Personal income tax	234.3 G$	41.55 M	CAD 5,639	43 %	234.3 G$ (AFR 2024-25) Exact name in the source : « Income Tax (personal) » → 234.3 G ÷ 41.55M () = 5,639/res.
Corporate income tax	97.0 G$	41.55 M	CAD 2,335	18 %	97.0 G$ Exact name in the source : « Corporate Tax » → 97.0 G ÷ 41.55M () = 2,335/res.
TPS	52.5 G$	41.55 M	CAD 1,264	10 %	52.5 G$ Exact name in the source : « GST » → 52.5 G ÷ 41.55M () = 1,264/res.
Other revenue	49.2 G$	41.55 M	CAD 1,184	9 %	49.2 G$ Exact name in the source : « Other Revenues » → 49.2 G ÷ 41.55M () = 1,184/res.
Employment insurance contributions	31.5 G$	41.55 M	CAD 758	6 %	31.5 G$ Exact name in the source : « EI Premiums » → 31.5 G ÷ 41.55M () = 758/res.
Other taxes and duties	19.4 G$	41.55 M	CAD 467	4 %	19.4 G$ Exact name in the source : « Other Taxes & Duties » → 19.4 G ÷ 41.55M () = 467/res.
Carbon pricing	13.6 G$	41.55 M	CAD 327	2 %	13.6 G$ Exact name in the source : « Carbon Pricing » → 13.6 G ÷ 41.55M () = 327/res.
Non-resident income tax	13.5 G$	41.55 M	CAD 325	2 %	13.5 G$ Exact name in the source : « Non-resident Tax » → 13.5 G ÷ 41.55M () = 325/res.
Deficit (federal)	36.3 G$	41.55 M	CAD 874	7 %	36.3 G$ audited. Projection 2025-26: 72.0 G$ (DPB) Exact name in the source : « Deficit (Federal) » → 36.3 G ÷ 41.55M () = 874/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

FEDERAL: spending by cause (per res.)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Social protection & family	80.3 G$	41.55 M	CAD 3,542	28 %	Federal: seniors 80.3 G$ + children 28.6 + EI 24.9 + carbon rebates 15.6
Indigenous & North *	40.7 G$	41.55 M	CAD 980	8 %	40.7 G$* = SAC 26.48 G$ + RCAANC 14.25 G$, dépenses réelles EF2024-25 (Comptes publics du Canada 2025, vol. II, sommaires ministériels; rapport sur les résultats ministériels RCAANC 2024-25), ÷ 41.55 M Canadiens = 980 $/res.. EF2023-24 était 62.9 G$ (SAC 46.48 + RCAANC 16.39): l'écart est le règlement Services à l'enfance et à la famille des Premières Nations / principe de Jordan, 23.3 G$, conclu en April 2023, exceptionnel et non récurrent (SAC 2022-23: 22.69 G$; 2024-25: 26.48 G$). Health, EDUCATION, services et revendications des Premières Nations, Inuit et Métis, et Nord.
Defence	34.5 G$	41.55 M	CAD 830	7 %	34.5 G$ (EF2024, Public Accounts via canadaspends)
Foreign affairs & aide *	19 G$	41.55 M	CAD 460	4 %	≈19 G$*: Affaires mondiales (part EF2024)
→ Other provinces (reste enveloppe)	74.6 G$	41.55 M	CAD 1,795	14 %	74.6 G$ = envelope 105.1 − 30.5 in Québec (the ribbon). Counted once.
Administration & other programmes	53 G$	41.55 M	CAD 3,209	26 %	Fédéral: autres ministères ≈53 G$* + CRA + pertes actuarielles 4.0 (+535 $/hab rendus le 06/09: la ligne Autochtones & Nord passe du millésime EF2023-24 avec règlement exceptionnel à EF2024-25, même exercice que l'AFR fédéral)
Debt interest (ALL TIERS!)	53.4 G$	41.55 M	CAD 1,285	10 %	FEDERAL: 53.4 G$
Public safety and justice	14 G$	41.55 M	CAD 335	3 %	Federal: RCMP, borders, justice ≈14 G$*

Quebec (networks included)Provincial or state tier

Quebec (networks included): revenue by source (per res.)

Tier revenue: official amount, population, per capita, share and calculation
Source	Official amount	Population	/res.	Share	Calcul
Personal income tax (QC)	45.7 G$	9.11 M	CAD 5,015	35 %	45.7 G$ (Public Accounts) Exact name in the source : « Income Tax (personal, QC) » → 45.7 G ÷ 9.11M () = 5,015/res.
Consumption taxes (QST…)	28.4 G$	9.11 M	CAD 3,115	22 %	28.4 G$ Exact name in the source : « Consumption Taxes (QST…) » → 28.4 G ÷ 9.11M () = 3,115/res.
Other revenue (divers)	16.3 G$	9.11 M	CAD 1,784	12 %	16.3 G$ Exact name in the source : « Misc. Revenues » → 16.3 G ÷ 9.11M () = 1,784/res.
Corporate income tax (QC)	13.3 G$	9.11 M	CAD 1,465	10 %	13.3 G$ Exact name in the source : « Corporate Taxes (QC) » → 13.3 G ÷ 9.11M () = 1,465/res.
Health Services Fund contributions (HSF)	8.9 G$	9.11 M	CAD 972	7 %	8.9 G$ Exact name in the source : « Health Contributions (FSS) » → 8.9 G ÷ 9.11M () = 972/res.
Fees, permits and royalties	6.2 G$	9.11 M	CAD 680	5 %	6.2 G$ Exact name in the source : « Rights, Permits, Royalties » → 6.2 G ÷ 9.11M () = 680/res.
Government enterprises (Hydro, Loto, SAQ)	5.7 G$	9.11 M	CAD 625	4 %	5.7 G$ Exact name in the source : « Gov. Enterprises (Hydro, Loto, SAQ) » → 5.7 G ÷ 9.11M () = 625/res.
School property tax	1.2 G$	9.11 M	CAD 131	1 %	1.2 G$ Exact name in the source : « School Property Tax » → 1.2 G ÷ 9.11M () = 131/res.
Deficit (Quebec)	5,175 G$	9.11 M	CAD 568	4 %	5,175 G$ audited (comptable) Exact name in the source : « Deficit (Quebec) » → 5.2 G ÷ 9.11M () = 568/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

Quebec (networks included): spending by cause (per res.)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Social protection & family	9.0 G$	9.11 M	CAD 1,616	9 %	Québec: Family 9.0 G$ + Emploi & solidarité 5.7
Administration & other programmes	18.2 G$	9.11 M	CAD 2,370	14 %	Québec: 16 other portefeuilles 18.2 G$ + affaires municipal 4.1 (−37 $: transfer accru toward Montréal)
Debt interest (ALL TIERS!)	10.0 G$	9.11 M	CAD 1,094	6 %	Québec: 10.0 G$
Health and social services	64.2 G$	9.11 M	CAD 7,047	40 %	Québec: 64.2 G$ (le TCS fédéral de 11.35 G$ arrive ici via le transfert)
Education (primary → university)	23.4 G$	9.11 M	CAD 3,813	22 %	Québec: EDUCATION 23.4 G$ + Post-secondary 11.4
Transport and mobility	7.7 G$	9.11 M	CAD 843	5 %	Québec: 7.7 G$
Economic affairs, environment and planning	4.7 G$	9.11 M	CAD 756	4 %	Québec: Economy 4.7 G$ + environnement 2.2

MontréalTier municipal

Montréal: revenue by source (per res.)

Tier revenue: official amount, population, per capita, share and calculation
Source	Official amount	Population	/res.	Share	Calcul
Property taxes and other taxes	4 323.9 M$	1,762,949	CAD 2,453	65 %	4 323.9 M$ (MAMH actual 2025, audited) → 4.3 G ÷ 1,762,949 () = 2,453/res.
Tax-equivalent compensations	285.1 M$	1,762,949	CAD 162	4 %	285.1 M$ (MAMH actual 2025, audited) → 285.6 M ÷ 1,762,949 () = 162/res.
Levy shares received	566.9 M$	1,762,949	CAD 322	8 %	566.9 M$ (MAMH actual 2025, audited) → 567.7 M ÷ 1,762,949 () = 322/res.
Services rendus	462.7 M$	1,762,949	CAD 262	7 %	462.7 M$ (MAMH actual 2025, audited) → 461.9 M ÷ 1,762,949 () = 262/res.
Duty taxation (transfers…)	413.8 M$	1,762,949	CAD 235	6 %	413.8 M$ (MAMH actual 2025, audited) → 414.3 M ÷ 1,762,949 () = 235/res.
Fines and penalties	242.7 M$	1,762,949	CAD 138	4 %	242.7 M$ (MAMH actual 2025, audited) → 243.3 M ÷ 1,762,949 () = 138/res.
Investments and other income	330.4 M$	1,762,949	CAD 187	5 %	330.4 M$ (MAMH actual 2025, audited) → 329.7 M ÷ 1,762,949 () = 187/res.
Investment income (excluding transfers)	76.1 M$	1,762,949	CAD 43	1 %	76.1 M$: developer contributions and other → 75.8 M ÷ 1,762,949 () = 43/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

Montréal: spending by cause (per res.)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Administration & other programmes	797.4 M$	1,762,949	CAD 452	10 %	Montréal: general administration: 797.4 M$ (MAMH 2025)
Debt interest (ALL TIERS!)	447.8 M$	1,762,949	CAD 254	6 %	Montréal: frais de financement: 447.8 M$ (MAMH 2025)
Health and social services	317.9 M$	1,762,949	CAD 180	4 %	Montréal: santé et bien-être: 317.9 M$ (MAMH 2025)
Transport and mobility	1 489.8 M$	1,762,949	CAD 845	19 %	Montréal: roads, snow clearing, transit levy share: 1 489.8 M$ (MAMH 2025)
Public safety and justice	1 418.2 M$	1,762,949	CAD 804	18 %	Montréal: police + incendie: 1 418.2 M$ (MAMH 2025)
Economic affairs, environment and planning	634.4 M$	1,762,949	CAD 360	8 %	Montréal: environmental services (water, waste): 634.4 M$ (MAMH 2025)
Economic affairs, environment and planning	293.5 M$	1,762,949	CAD 167	4 %	Montréal: land use, planning, development: 293.5 M$ (MAMH 2025)
Leisure & culture	787.7 M$	1,762,949	CAD 447	10 %	Montréal: loisirs et culture: 787.7 M$ (MAMH 2025)
SAVING (surplus)	889.4 M$	1,762,949	CAD 504	11 %	Montréal: excédent lié aux activités 889.4 M$ (MAMH audité 2025)
Infrastructure depreciation (city)	754.7 M$	1,762,949	CAD 428	10 %	Montréal: recognised depreciation of capital assets: 754.7 M$ (MAMH 2025)

Same figures as the breakdown page. Hover a row = full source note. The tax rate by line is not wired: column named and empty until the source publishes it.

Data-quality signals (abrégé à côté du chiffre; Details here):

Audited Account or report audited by an independent body.
API official Series published through an official API or machine feed.
Document official Figure relu in un document public (PDF, HTML, XLSX).
Derived Computed here from published figures (formula in the proof).
Partial Coverage incomplète: some pièces manquent, named ailleurs.
Retenu Datum existante but non published here (porte de publication).
Non disponible Attendue mais not connectede ou inaccessible.
Not published The source or the territory does not publish this value.
Non applicable The concept does not apply to this scope.

Report a problem with this figure

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; the division is in each row's hover text; columns without a connected source are named, never filled. coverage & holds