Social · CA
- Who bears: Federal and provinces
- What this counts: Transfers and income protection
- Includes: pensions public, AE, aide sociale, allocations children
- Does not include: soins hospitaliers (Health)
GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
Sherbrooke
Canadafiscal year 2025
AUDITED
Value from audited financial statements or a final official accounting return.← Overview · Sherbrooke
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
Canada · module Public finances
Public finances: Sherbrooke
Follow the money : one tap, same perimeter and same period as this page.
Entity Sherbrooke Government StackTier Canada: federal activity in Québec · Québec: province, health, education and other municipalities · SherbrookeGeography SherbrookePeriod Périodes mixtes: 2025, 2024, 1916Accounting basis Stack indicator (per-capita averages)Status Stack indicator (calculated)Source class 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, Sherbrooke ÷ 183,265). Ce n'est pas la dépense mesurée dans Sherbrooke, 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: -1,567 $/hab.
- Spending shown: CAD 35,990/res.
- Revenue shown: CAD 31,794/res.
Entity City de SherbrookeTier Municipal onlyGeography SherbrookePeriod 2025Accounting basis comptes municipaux déclarésStatus Fait municipal déclaréSource class reported_municipal
Amounts reported by the City of Sherbrooke, municipal perimeter only: this is not the Stack indicator.
Scope: administration municipal seule.
- Spending shown: CAD 3,762/res.
- Revenue shown: CAD 4,174/res.
Snapshot: per capita
REVENUE PER RESIDENT
CAD 31,794
Tiers displayed: Canada: federal activity in Québec · Québec: province, health, education and other municipalities · Sherbrooke
SPENDING PER RESIDENT
CAD 35,990
Tiers displayed: Canada: federal activity in Québec · Québec: province, health, education and other municipalities · Sherbrooke
GAP G − T / RES.
CAD 4,196
of which CAD 4,348 is reported deficit: the rest of G − T is not borrowing
Spending
Spending CAD 35,990+ surplus CAD 558 = CAD 36,548
Social CAD 7,428 (20.3 %)Health CAD 6,502 (17.8 %)Economy and environment CAD 3,936 (10.8 %)Debt service CAD 3,495 (9.6 %)Infrastructure depreciation CAD 3,315 (9.1 %)EDUCATION CAD 3,080 (8.4 %)Direct federal spending (defence, RCMP, borders, departments) CAD 2,476 (6.8 %)Administration & other programmes CAD 2,032 (5.6 %)Transport CAD 1,346 (3.7 %)Safety and justice CAD 1,288 (3.5 %)Leisure & culture CAD 827 (2.3 %)Transfers to Indigenous governments (StatCan) CAD 265 (0.7 %)Reported surplusCAD 558 (1.5 %)
What these names measure here (6 causes)
Health · CA
- Who bears: Mostly the provinces
- What this counts: Soins de HEALTH publics
- Includes: hôpitaux et cliniques publics, médecins au régime public, HEALTH public
- Does not include: private insurance; out-of-pocket; medicines outside public schemes
Economy and environment · CA
- Who bears: Tiers who publient Economy / environnement
- What this counts: Broad site family: economic development, environment and climate, published energy…
- Includes: ECCC, provincial economic development, Hydro-Québec (state-owned enterprise by source), municipal planning
- Does not include: transport (Transport), EDUCATION environnementale scolaire (EDUCATION), subventions privées non comptabilisées en dépense publique
Debt service · CA
- Who bears: Tier that services the debt
- What this counts: Interest paid sur la dette publique à chaque palier (obligations provinciales, securities …
- Includes: interest charges on public borrowing
- Does not include: remboursement du principal (ligne distincte « Remboursement du principal de la dette » quand ventilé), émission de nouvelle debt (financement, pas dépense courante)
Education · CA
- Who bears: Provinces / conseils scolaires
- What this counts: Education public
- Includes: Public K-12, public post-secondary by tier
- Does not include: écoles privées hors subvention
Defence · CA
- Who bears: National tier / FEDERAL
- What this counts: Canadian Armed Forces and Department of National Defence: military personnel, equ…
- Includes: FAC, DND, NORAD (part canadienne)
- Does not include: veterans' care (VA Health in the United States; in Canada often Health or separate programmes depending on the source), RCMP contract policing (Safety)
+ Open the detail: the 13 lines of this bar, row by row, with their source
Social CAD 7,428/res. · 3 row(s)
- Canada: federal activity in Québec · Social protection & family 4,098 Canada: transfers to households in Québec, 37.1 G$: Old Age Security 20.8 G$, Canada Child Benefit 6.0 G$, Employment Insurance benefits 4.2 G$, Other current transfers to households 3.1 G$, Goods and Services Tax credit 1.8 G$ → 37.1 G ÷ 9.06M (Canada: federal activity in Québec) = 4,098/res.
- Québec: province, health, education and other municipalities · Social protection & family 3,285 Québec and its Local sector: social protection 29.8 G$. Less 8 M$ de Sherbrooke, displayed au palier du bas. → 29.8 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 3,285/res.
- Sherbrooke · Social protection & family 45 Sherbrooke: health and welfare 8 M$ → 8.2 M ÷ 183,265 (Sherbrooke) = 45/res.
Health CAD 6,502/res. · 1 row(s)
- Québec: province, health, education and other municipalities · Health and social services 6,502 Québec and its Local sector: health 58.9 G$ → 58.9 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 6,502/hab
Economy and environment CAD 3,936/res. · 3 row(s)
- Canada: federal activity in Québec · Economic affairs, environment and planning 614 Canada: subventions aux entreprises 1.7 G$ + transferts en capital 3.9 G$ → 5.6 G ÷ 9.06M (Canada: activité fédérale en Québec) = 614/hab
- Québec: province, health, education and other municipalities · Economic affairs, environment and planning 1,768 Québec and its Local sector: economic, commercial and labour affairs 2.7 G$, agriculture, forestry, fishing and hunting 2.4 G$, fuel and energy 0.1 G$, mining, manufacturing and construction 0.3 G$, Economic affairs n.c.a. 4.8 G$, Environmental protection 4.2 G$, Housing and community amenities 1.7 G$. Less 285 M$ de Sherbrooke, displayed au palier du bas. → 16.0 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 1,768/res.
- Sherbrooke · Economic affairs, environment and planning 1,554 Sherbrooke: hygiène du milieu (eau, déchets) 57 M$, aménagement, urbanisme, développement 24 M$, réseau municipal d'électricité 204 M$ → 284.8 M ÷ 183,265 (Sherbrooke) = 1,554/hab
Debt service CAD 3,495/res. · 3 row(s)
- Canada: federal activity in Québec · Debt interest 1,209 Canada: intérêts sur la dette fédérale, part Québec 10.9 G$ → 11.0 G ÷ 9.06M (Canada: federal activity in Québec) = 1,209/res.
- Québec: province, health, education and other municipalities · Debt interest 2,179 Québec and its Local sector: public debt transactions 19.8 G$. Less 20 M$ de Sherbrooke, displayed au palier du bas. → 19.7 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 2,179/res.
- Sherbrooke · Debt interest 107 Sherbrooke: financing costs 20 M$ → 19.6 M ÷ 183,265 (Sherbrooke) = 107/res.
Infrastructure depreciation CAD 3,315/res. · 2 row(s)
- Québec: province, health, education and other municipalities · Infrastructure depreciation 2,926 Québec: consumption of fixed capital, 26.5 G$. La CCOFOG de StatCan l'exclut explicitement (note 2 de la table 10-10-0005); elle est réintégrée ici pour retrouver la dépense totale publiée. → 26.5 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 2,926/res.
- Sherbrooke · Infrastructure depreciation 389 Sherbrooke: recognised depreciation of capital assets 71 M$ → 71.3 M ÷ 183,265 (Sherbrooke) = 389/res.
Education CAD 3,080/res. · 1 row(s)
- Québec: province, health, education and other municipalities · Education (primary → university) 3,080 Québec and its Local sector: EDUCATION 27.9 G$ → 27.9 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 3,080/hab
Direct federal spending (defence, RCMP, borders, departments) CAD 2,476/res. · 1 row(s)
- Canada: federal activity in Québec · Direct federal spending (defence, RCMP, borders, departments) 2,476 Canada: Spending finale en Goods and services en Québec, 22.4 G$. StatCan ne la ventile pas par fonction à l'échelle provinciale: elle est affichée telle que publiée, sans clé de répartition inventée. → 22.4 G ÷ 9.06M (Canada: federal activity in Québec) = 2,476/res.
Administration & other programmes CAD 2,032/res. · 3 row(s)
- Canada: federal activity in Québec · Administration & other programmes 235 Canada: transferts aux OSBL 2.1 G$ → 2.1 G ÷ 9.06M (Canada: activité fédérale en Québec) = 235/hab
- Québec: province, health, education and other municipalities · Administration & other programmes 1,460 Québec and its Local sector: executive and legislative organs, financial and external affairs 4.5 G$, general services 7.1 G$, basic research 0.0 G$, General public services n.c.a. 1.6 G$. Less 62 M$ de Sherbrooke, displayed au palier du bas. → 13.2 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 1,460/res.
- Sherbrooke · Administration & other programmes 337 Sherbrooke: general administration 62 M$ → 61.8 M ÷ 183,265 (Sherbrooke) = 337/res.
Transport CAD 1,346/res. · 2 row(s)
- Québec: province, health, education and other municipalities · Transport and mobility 960 Québec and its Local sector: Transport 8.8 G$. Less 71 M$ de Sherbrooke, displayed au palier du bas. → 8.7 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 960/res.
- Sherbrooke · Transport and mobility 386 Sherbrooke: roads, snow clearing, transit levy share 71 M$ → 70.7 M ÷ 183,265 (Sherbrooke) = 386/res.
Safety and justice CAD 1,288/res. · 2 row(s)
- Québec: province, health, education and other municipalities · Public safety and justice 863 Québec and its Local sector: police, fire, courts, prisons 7.9 G$. Less 78 M$ de Sherbrooke, displayed au palier du bas. → 7.8 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 863/res.
- Sherbrooke · Public safety and justice 425 Sherbrooke: police and fire 78 M$ → 77.9 M ÷ 183,265 (Sherbrooke) = 425/res.
Leisure & culture CAD 827/res. · 2 row(s)
- Québec: province, health, education and other municipalities · Leisure & culture 539 Québec and its Local sector: recreation, culture and religion 4.9 G$. Less 53 M$ de Sherbrooke, displayed au palier du bas. → 4.9 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 539/res.
- Sherbrooke · Leisure & culture 288 Sherbrooke: recreation and culture 53 M$ → 52.8 M ÷ 183,265 (Sherbrooke) = 288/res.
Transfers to Indigenous governments (StatCan) CAD 265/res. · 1 row(s)
- Canada: federal activity in Québec · Transfers to Indigenous governments (StatCan) 265 Canada → Indigenous governments in Québec, 2.4 G$ (payer and recipient agree, StatCan 36-10-0450). These are the transfers to the province's Indigenous governments, NOT the total spending of the ISC + CIRNAC departments (40.7 G$ au Canada en 2024-25), whose directly delivered services are not broken down by province by StatCan. → 2.4 G ÷ 9.06M (Canada: federal activity in Québec) = 265/res.
Reported surplus CAD 558/res.
a government's positive accounting result, allocated to investment, reserves or carried forward: not idle cash, and the opposite of a deficit.
Revenue
Funding CAD 36,548net CAD 36,548 (equal to spending + surplus)
Personal income taxes CAD 12,509 (39.3 %)Property and local taxes CAD 9,180 (28.9 %)Tarifs & services CAD 3,664 (11.5 %)Property & investment income CAD 2,307 (7.3 %)Sales taxes & excise CAD 1,714 (5.4 %)Social and health contributions CAD 1,341 (4.2 %)Permits, fees, royalties and fines CAD 740 (2.3 %)Other revenue: details appear below CAD 339 (1.1 %)+ Reported deficitsCAD 4,348+ Transfer denominator effect CAD 404+ Reconciliation gap CAD 2
+ Open the detail: the 11 lines of this bar, row by row, with their source
Personal income taxes CAD 12,509/res. · 2 row(s)
- Canada: federal activity in Québec · Income taxes (personal and corporate) 6,214 56.3 G$ collected in Québec (StatCan 36-10-0450, 2024) → 56.3 G ÷ 9.06M (Canada: federal activity in Québec) = 6,214/res.
- Québec: province, health, education and other municipalities · Income taxes (personal and corporate) 6,295 57.0 G$: province and Local sector, Quebec (StatCan 36-10-0450, 2024). Dedans: particuliers 45.5 G$, sociétés 11.5 G$ → 57.0 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 6,295/hab
Property and local taxes CAD 9,180/res. · 3 row(s)
- Québec: province, health, education and other municipalities · Sales, property and other taxes 7,423 67.6 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 348 M$ de Sherbrooke 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$, other taxes on production and products 18.5 G$ → 67.3 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 7,423/hab
- Sherbrooke · Property taxes and other taxes 1,608 295 M$ (MAMH, actual financial data 2024) → 294.7 M ÷ 183,265 (Sherbrooke) = 1,608/res.
- Sherbrooke · Tax-equivalent compensations 149 27 M$ (MAMH, actual financial data 2024) → 27.3 M ÷ 183,265 (Sherbrooke) = 149/res.
Tarifs & services CAD 3,664/res. · 3 row(s)
- Canada: federal activity in Québec · Sales of goods and services 237 2.1 G$ collected in Québec (StatCan 36-10-0450, 2024) → 2.1 G ÷ 9.06M (Canada: federal activity in Québec) = 237/res.
- Québec: province, health, education and other municipalities · Fees and sales of services 1,916 17.6 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 277 M$ de Sherbrooke displayed au palier du bas → 17.4 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 1,916/hab
- Sherbrooke · Services rendus 1,511 277 M$ (MAMH, actual financial data 2024) → 276.9 M ÷ 183,265 (Sherbrooke) = 1,511/res.
Property & investment income CAD 2,307/res. · 4 row(s)
- Canada: federal activity in Québec · Investment income 307 2.8 G$ collected in Québec (StatCan 36-10-0450, 2024) → 2.8 G ÷ 9.06M (Canada: federal activity in Québec) = 307/res.
- Québec: province, health, education and other municipalities · Investment income 1,843 16.7 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 0 M$ de Sherbrooke displayed au palier du bas → 16.7 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 1,843/hab
- Sherbrooke · Investments and other income 1 0 M$ (MAMH, actual financial data 2024) → 0.2 M ÷ 183,265 (Sherbrooke) = 1/res.
- Sherbrooke · Investment income (excluding transfers) 156 29 M$ (MAMH, actual financial data 2024) → 28.6 M ÷ 183,265 (Sherbrooke) = 156/res.
Sales taxes & excise CAD 1,714/res. · 1 row(s)
- Canada: federal activity in Québec · Taxes on production and imports 1,714 15.5 G$ collected in Québec (StatCan 36-10-0450, 2024) → 15.5 G ÷ 9.06M (Canada: federal activity in Québec) = 1,714/res.
Social and health contributions CAD 1,341/res. · 2 row(s)
- Canada: federal activity in Québec · Contributions (employment insurance) 677 6.1 G$ collected in Québec (StatCan 36-10-0450, 2024) → 6.1 G ÷ 9.06M (Canada: federal activity in Québec) = 677/res.
- Québec: province, health, education and other municipalities · Social contributions 664 6.0 G$: province and Local sector, Quebec (StatCan 36-10-0450, 2024) → 6.0 G ÷ 9.06M (Québec: province, health, education and other municipalities) = 664/res.
Permits, fees, royalties and fines CAD 740/res. · 3 row(s)
- Québec: province, health, education and other municipalities · Permits, fees and other household payments 557 5.0 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 8 M$ de Sherbrooke displayed au palier du bas → 5.0 G ÷ 9.06M (Québec: province, HEALTH, éducation et autres municipalités) = 557/hab
- Sherbrooke · Duty taxation (transfers…) 141 26 M$ (MAMH, actual financial data 2024) → 25.8 M ÷ 183,265 (Sherbrooke) = 141/res.
- Sherbrooke · Fines and penalties 42 8 M$ (MAMH, actual financial data 2024) → 7.7 M ÷ 183,265 (Sherbrooke) = 42/res.
Other revenue: details appear below CAD 339/res. · 3 row(s)
- Canada: federal activity in Québec · Other revenue 173 1.6 G$: transfers from households and non-residents, capital transfers → 1.6 G ÷ 9.06M (Canada: federal activity in Québec) = 173/res.
- Québec: province, health, education and other municipalities · Payments from NPOs 98 883 M$: province and Local sector, Quebec (StatCan 36-10-0450, 2024) → 887.9 M ÷ 9.06M (Québec: province, health, education and other municipalities) = 98/res.
- Sherbrooke · Other revenue (sommaire) 68 13 M$ (MAMH, actual financial data 2024) → 12.5 M ÷ 183,265 (Sherbrooke) = 68/res.
+ Reported deficits CAD 4,348/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 404/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 2/res.
rounding and lines from different reference years or scopes. Isolated here instead of being quietly assigned to transfers or the deficit.
By tier, same scale
Canada (federal)spend CAD 13,255/res.
revenuerev. CAD 12,376/res.
Québec (province)spend CAD 17,807/res.
revenuerev. CAD 17,236/res.
Sherbrookespend CAD 3,762/res.
revenuerev. CAD 4,174/res.
What the spending pays for
Follow the money: open the flow diagram for this perimeter →
Social
native cause from the specCAD 7,428/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.
Canada: federal activity in Québec · Social protection & family · Canada: transfers to households in Québec, 37.1 G$: Old Age Security 20.8 G$, Canada Child Benefit 6.0 G$, Employment Insurance benefits 4.2 G$, Other current transfers to households 3.1 G$, Goods and Services Tax credit 1.8 G$ · 9.06MCAD 4,098/res.
Québec: province, health, education and other municipalities · Social protection & family · Québec and its Local sector: social protection 29.8 G$. Less 8 M$ de Sherbrooke, displayed au palier du bas. · 9.06MCAD 3,285/res.
Sherbrooke · Social protection & family · Sherbrooke: health and welfare 8 M$ · 183,265CAD 45/res.
What « Social » comprend here
Inclus in ce montant
- Social: CAD 7,428/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.
Health
native cause from the specCAD 6,502/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.
Québec: province, health, education and other municipalities · Health and social services · Québec and its Local sector: health 58.9 G$ · 9.06MCAD 6,502/res.
Economy and environment
native cause from the specCAD 3,936/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.
Canada: federal activity in Québec · Economic affairs, environment and planning · Canada: subventions aux entreprises 1.7 G$ + transferts en capital 3.9 G$ · 9.06MCAD 614/res.
Québec: province, health, education and other municipalities · Economic affairs, environment and planning · Québec and its Local sector: economic, commercial and labour affairs 2.7 G$, agriculture, forestry, fishing and hunting 2.4 G$, fuel and energy 0.1 G$, mining, manufacturing and construction 0.3 G$, Economic affairs n.c.a. 4.8 G$, Environmental protection 4.2 G$, Housing and community amenities 1.7 G$. Less 285 M$ de Sherbrooke, displayed au palier du bas. · 9.06MCAD 1,768/res.
Sherbrooke · Economic affairs, environment and planning · Sherbrooke: environmental hygiene (water, waste) 57 M$, planning, urbanism, development 24 M$, municipal electricity network 204 M$ · 183,265CAD 1,554/res.
Debt service
native cause from the specCAD 3,495/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.
Canada: federal activity in Québec · Debt interest · Canada: interest on federal debt, Québec share 10.9 G$ · 9.06MCAD 1,209/res.
Québec: province, health, education and other municipalities · Debt interest · Québec and its Local sector: public debt transactions 19.8 G$. Less 20 M$ de Sherbrooke, displayed au palier du bas. · 9.06MCAD 2,179/res.
Sherbrooke · Debt interest · Sherbrooke: financing costs 20 M$ · 183,265CAD 107/res.
Infrastructure depreciation
native cause from the specCAD 3,315/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.
Québec: province, health, education and other municipalities · Infrastructure depreciation · Québec: fixed capital consumption, 26.5 G$. StatCan CCOFOG excludes it explicitly (note 2 of table 10-10-0005); it is put back here to recover the published total spending. · 9.06MCAD 2,926/res.
Sherbrooke · Infrastructure depreciation · Sherbrooke: recognised depreciation of capital assets 71 M$ · 183,265CAD 389/res.
Education
native cause from the specCAD 3,080/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.
Québec: province, health, education and other municipalities · Education (primary → university) · Québec and its Local sector: EDUCATION 27.9 G$ · 9.06MCAD 3,080/res.
Direct federal spending (defence, RCMP, borders, departments)
native cause from the specCAD 2,476/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.
Canada: federal activity in Québec · Direct federal spending (defence, RCMP, borders, departments) · Canada: final spending on goods and services in Québec, 22.4 G$. StatCan does not break it out by function at provincial scale: it is shown as published, with no invented allocation key. · 9.06MCAD 2,476/res.
Administration & other programmes
native cause from the specCAD 2,032/res.
Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.
Canada: federal activity in Québec · Administration & other programmes · Canada: transferts aux OSBL 2.1 G$ · 9.06MCAD 235/res.
Québec: province, health, education and other municipalities · Administration & other programmes · Québec and its Local sector: executive and legislative organs, financial and external affairs 4.5 G$, general services 7.1 G$, basic research 0.0 G$, General public services n.c.a. 1.6 G$. Less 62 M$ de Sherbrooke, displayed au palier du bas. · 9.06MCAD 1,460/res.
Sherbrooke · Administration & other programmes · Sherbrooke: general administration 62 M$ · 183,265CAD 337/res.
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.
2. Flow diagram
Recettes à gauche, tiers au milieu, causes de dépense à droite. Chaque montant est par habitant du palier qui le porte. Le tableau sous le diagramme reprend chaque poste en entier: le dessin peut raccourcir un nom, le tableau ne le fait pas. Barres et Sankey partagent les mêmes observations et la même release.
3. COFOG and GFSM lenses
COFOG classifies why money is spent; GFSM classifies where revenue comes from. The site's cause bars remain the summary of published money. Groups and classes carry no invented amount.
General public services015,792 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: Debt interest (ALL TIERS!), Transfers to Indigenous governments (StatCan), Administration & other programmes
Site debt-service cause; COFOG places public debt transactions under 01.7 when classified by purpose. Not a programme function. · Site bucket for general admin and unallocated remainder; may include GF01 remainder.
Defence022,476 CAD / hab Pont provisoire 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: Direct federal spending (defence, RCMP, borders, departments)
COFOG GF02 Defence. Site cause « Direct federal spending (defence, RCMP, borders, departments) » mixes defence with civil security/borders; amount kept on COFOG 02 only (split not published).
Public order and safety031,288 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 affairs045,282 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: Economic affairs, environment and planning, Transport and mobility
Site merges economic affairs (GF04) and environment (GF05); amounts not split. · Site cause « Economic affairs, environment and planning » maps to COFOG 04, 05; amount kept on the first code only (split not published). · Transport is GF04 group; site cause is transport-focused but may omit other GF04.
Environmental protection05Not published separately 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 » maps to COFOG 04, 05; amount kept on the first code only (split not published).
Housing and community amenities06Not published separately 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
Health076,502 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 religion08827 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
Mapped from leisure/culture label to COFOG 08; no site cause id.
Education093,080 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 protection107,428 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.
| Source (GFSM) | Code | Status | CAD / hab |
|---|---|---|---|
| Taxes | 11 | Non relié | Not published separately |
| Social contributions | 12 | Pont vérifié | 664 |
| Dons | 13 | Non relié | Not published separately |
| Other revenue | 14 | Non relié | Not published separately |
Spending G (footprint)35,990 CAD / hab
Own revenue T31,794 CAD / hab
Reste D (G − T)4,196 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.
4. 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.
Canada: federal activity in Québec: revenue by source (per res.)
| Source | Official amount | Population | /res. | Share | Calcul |
|---|---|---|---|---|---|
| Income taxes (personal and corporate) | 56.3 G$ | 9.06 M | CAD 6,214 | 51 % | 56.3 G$ collected in Québec (StatCan 36-10-0450, 2024) → 56.3 G ÷ 9.06M () = 6,214/res. |
| Taxes on production and imports | 15.5 G$ | 9.06 M | CAD 1,714 | 14 % | 15.5 G$ collected in Québec (StatCan 36-10-0450, 2024) → 15.5 G ÷ 9.06M () = 1,714/res. |
| Contributions (assurance-emploi) | 6.1 G$ | 9.06 M | CAD 677 | 6 % | 6.1 G$ collected in Québec (StatCan 36-10-0450, 2024) → 6.1 G ÷ 9.06M () = 677/res. |
| Investment income | 2.8 G$ | 9.06 M | CAD 307 | 3 % | 2.8 G$ collected in Québec (StatCan 36-10-0450, 2024) → 2.8 G ÷ 9.06M () = 307/res. |
| Sales of goods and services | 2.1 G$ | 9.06 M | CAD 237 | 2 % | 2.1 G$ collected in Québec (StatCan 36-10-0450, 2024) → 2.1 G ÷ 9.06M () = 237/res. |
| Other revenue | 1.6 G$ | 9.06 M | CAD 173 | 1 % | 1.6 G$: transfers from households and non-residents, capital transfers → 1.6 G ÷ 9.06M () = 173/res. |
| Deficit (federal share) | 26.6 G$ | 9.06 M | CAD 2,942 | 24 % | 26.6 G$: Ottawa spends more in Quebec than it collects there → 26.7 G ÷ 9.06M () = 2,942/res. |
Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.
Canada: federal activity in Québec: spending by cause (per res.)
| Source | Official amount | Population | /res. | Share | Calcul |
|---|---|---|---|---|---|
| Social protection & family | 37.1 G$ | 9.06 M | CAD 4,098 | 46 % | Canada: transfers to households in Québec, 37.1 G$: Old Age Security 20.8 G$, Canada Child Benefit 6.0 G$, Employment Insurance benefits 4.2 G$, Other current transfers to households 3.1 G$, Goods and Services Tax credit 1.8 G$ |
| Debt interest (ALL TIERS!) | 10.9 G$ | 9.06 M | CAD 1,209 | 14 % | Canada: interest on federal debt, Québec share 10.9 G$ |
| Direct federal spending (defence, RCMP, borders, departments) | 22.4 G$ | 9.06 M | CAD 2,476 | 28 % | Canada: final spending on goods and services in Québec, 22.4 G$. StatCan does not break it out by function at provincial scale: it is shown as published, with no invented allocation key. |
| Transfers to Indigenous governments (StatCan) | 2.4 G$ | 9.06 M | CAD 265 | 3 % | Canada → Indigenous governments in Québec, 2.4 G$ (payer and recipient agree, StatCan 36-10-0450). These are the transfers to the province's Indigenous governments, NOT the total spending of the ISC + CIRNAC departments (40.7 G$ au Canada en 2024-25), whose directly delivered services are not broken down by province by StatCan. |
| Economic affairs, environment and planning | 1.7 G$ | 9.06 M | CAD 614 | 7 % | Canada: subventions aux entreprises 1.7 G$ + transferts en capital 3.9 G$ |
| Administration & other programmes | 2.1 G$ | 9.06 M | CAD 235 | 3 % | Canada: transferts aux OSBL 2.1 G$ |
Québec: province, health, education and other municipalities: revenue by source (per res.)
| Source | Official amount | Population | /res. | Share | Calcul |
|---|---|---|---|---|---|
| Income taxes (personal and corporate) | 57.0 G$ | 9.06 M | CAD 6,295 | 31 % | 57.0 G$: province and Local sector, Quebec (StatCan 36-10-0450, 2024). Dedans: particuliers 45.5 G$, sociétés 11.5 G$ → 57.0 G ÷ 9.06M () = 6,295/hab |
| Sales, property and other taxes | 67.6 G$ | 9.06 M | CAD 7,423 | 37 % | 67.6 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 348 M$ de Sherbrooke 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$, other taxes on production and products 18.5 G$ → 67.3 G ÷ 9.06M () = 7,423/res. |
| Social contributions | 6.0 G$ | 9.06 M | CAD 664 | 3 % | 6.0 G$: province and Local sector, Quebec (StatCan 36-10-0450, 2024) → 6.0 G ÷ 9.06M () = 664/res. |
| Fees and sales of services | 17.6 G$ | 9.06 M | CAD 1,916 | 9 % | 17.6 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 277 M$ de Sherbrooke displayed au palier du bas → 17.4 G ÷ 9.06M () = 1,916/hab |
| Investment income | 16.7 G$ | 9.06 M | CAD 1,843 | 9 % | 16.7 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 0 M$ de Sherbrooke displayed au palier du bas → 16.7 G ÷ 9.06M () = 1,843/hab |
| Permits, fees and other household payments | 5.0 G$ | 9.06 M | CAD 557 | 3 % | 5.0 G$: province and Local sector, Québec (StatCan 36-10-0450, 2024), moins 8 M$ de Sherbrooke displayed au palier du bas → 5.0 G ÷ 9.06M () = 557/hab |
| Payments from NPOs | 883 M$ | 9.06 M | CAD 98 | 0 % | 883 M$: province and Local sector, Quebec (StatCan 36-10-0450, 2024) → 887.9 M ÷ 9.06M () = 98/res. |
| Deficit (Quebec and local sector) | 12.7 G$ | 9.06 M | CAD 1,406 | 7 % | 12.7 G$: 2024 fiscal-year balance → 12.7 G ÷ 9.06M () = 1,406/res. |
Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.
Québec: province, health, education and other municipalities: spending by cause (per res.)
| Source | Official amount | Population | /res. | Share | Calcul |
|---|---|---|---|---|---|
| Social protection & family | 29.8 G$ | 9.06 M | CAD 3,285 | 14 % | Québec and its Local sector: social protection 29.8 G$. Less 8 M$ de Sherbrooke, displayed au palier du bas. |
| Debt interest (ALL TIERS!) | 19.8 G$ | 9.06 M | CAD 2,179 | 9 % | Québec and its Local sector: public debt transactions 19.8 G$. Less 20 M$ de Sherbrooke, displayed au palier du bas. |
| Economic affairs, environment and planning | 2.7 G$ | 9.06 M | CAD 1,768 | 8 % | Québec and its Local sector: economic, commercial and labour affairs 2.7 G$, agriculture, forestry, fishing and hunting 2.4 G$, fuel and energy 0.1 G$, mining, manufacturing and construction 0.3 G$, Economic affairs n.c.a. 4.8 G$, Environmental protection 4.2 G$, Housing and community amenities 1.7 G$. Less 285 M$ de Sherbrooke, displayed au palier du bas. |
| Administration & other programmes | 4.5 G$ | 9.06 M | CAD 1,460 | 6 % | Québec and its Local sector: executive and legislative organs, financial and external affairs 4.5 G$, general services 7.1 G$, basic research 0.0 G$, General public services n.c.a. 1.6 G$. Less 62 M$ de Sherbrooke, displayed au palier du bas. |
| Public safety and justice | 7.9 G$ | 9.06 M | CAD 863 | 4 % | Québec and its Local sector: police, fire, courts, prisons 7.9 G$. Less 78 M$ de Sherbrooke, displayed au palier du bas. |
| Transport and mobility | 8.8 G$ | 9.06 M | CAD 960 | 4 % | Québec and its Local sector: Transport 8.8 G$. Less 71 M$ de Sherbrooke, displayed au palier du bas. |
| Health and social services | 58.9 G$ | 9.06 M | CAD 6,502 | 28 % | Québec and its Local sector: health 58.9 G$ |
| Leisure & culture | 4.9 G$ | 9.06 M | CAD 539 | 2 % | Québec and its Local sector: recreation, culture and religion 4.9 G$. Less 53 M$ de Sherbrooke, displayed au palier du bas. |
| Education (primary → university) | 27.9 G$ | 9.06 M | CAD 3,080 | 13 % | Québec and its Local sector: EDUCATION 27.9 G$ |
| Infrastructure depreciation | 26.5 G$ | 9.06 M | CAD 2,926 | 12 % | Québec: fixed capital consumption, 26.5 G$. StatCan CCOFOG excludes it explicitly (note 2 of table 10-10-0005); it is put back here to recover the published total spending. |
Sherbrooke: revenue by source (per res.)
| Source | Official amount | Population | /res. | Share | Calcul |
|---|---|---|---|---|---|
| Property taxes and other taxes | 295 M$ | 183,265 | CAD 1,608 | 44 % | 295 M$ (MAMH, actual financial data 2024) → 294.7 M ÷ 183,265 () = 1,608/res. |
| Tax-equivalent compensations | 27 M$ | 183,265 | CAD 149 | 4 % | 27 M$ (MAMH, actual financial data 2024) → 27.3 M ÷ 183,265 () = 149/res. |
| Services rendus | 277 M$ | 183,265 | CAD 1,511 | 41 % | 277 M$ (MAMH, actual financial data 2024) → 276.9 M ÷ 183,265 () = 1,511/res. |
| Duty taxation (transfers…) | 26 M$ | 183,265 | CAD 141 | 4 % | 26 M$ (MAMH, actual financial data 2024) → 25.8 M ÷ 183,265 () = 141/res. |
| Fines and penalties | 8 M$ | 183,265 | CAD 42 | 1 % | 8 M$ (MAMH, actual financial data 2024) → 7.7 M ÷ 183,265 () = 42/res. |
| Investments and other income | 0 M$ | 183,265 | CAD 1 | 0 % | 0 M$ (MAMH, actual financial data 2024) → 0.2 M ÷ 183,265 () = 1/res. |
| Other revenue (sommaire) | 13 M$ | 183,265 | CAD 68 | 2 % | 13 M$ (MAMH, actual financial data 2024) → 12.5 M ÷ 183,265 () = 68/res. |
| Investment income (excluding transfers) | 29 M$ | 183,265 | CAD 156 | 4 % | 29 M$ (MAMH, actual financial data 2024) → 28.6 M ÷ 183,265 () = 156/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.
Sherbrooke: spending by cause (per res.)
| Source | Official amount | Population | /res. | Share | Calcul |
|---|---|---|---|---|---|
| Social protection & family | 8 M$ | 183,265 | CAD 45 | 1 % | Sherbrooke: health and welfare 8 M$ |
| Debt interest (ALL TIERS!) | 20 M$ | 183,265 | CAD 107 | 3 % | Sherbrooke: financing costs 20 M$ |
| Economic affairs, environment and planning | 57 M$ | 183,265 | CAD 1,554 | 38 % | Sherbrooke: environmental hygiene (water, waste) 57 M$, planning, urbanism, development 24 M$, municipal electricity network 204 M$ |
| Administration & other programmes | 62 M$ | 183,265 | CAD 337 | 8 % | Sherbrooke: general administration 62 M$ |
| Public safety and justice | 78 M$ | 183,265 | CAD 425 | 10 % | Sherbrooke: police and fire 78 M$ |
| Transport and mobility | 71 M$ | 183,265 | CAD 386 | 9 % | Sherbrooke: roads, snow clearing, public-transit share 71 M$ |
| Leisure & culture | 53 M$ | 183,265 | CAD 288 | 7 % | Sherbrooke: recreation and culture 53 M$ |
| Infrastructure depreciation | 71 M$ | 183,265 | CAD 389 | 10 % | Sherbrooke: accounted wear of capital assets 71 M$ |
| SAVING (surplus) | 102 M$ | 183,265 | CAD 558 | 14 % | Sherbrooke: surplus for the fiscal year 102 M$ (MAMH, actual data 2024) |
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.
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