Tax expenditures
Some revenue is never collected: tax credits, deductions, exemptions, zero-rated goods. In 2025, these measures cost the Québec government $52.9B, according to the Ministère des Finances. It is spending that does not go through departmental budgets.
Tax expenditures, 2025$52.9BProjection from the 2025 edition of the Ministère des Finances. For comparison, health care costs $65.9B.
Source: Ministère des Finances du Québec, Tax expenditures (cost spreadsheet, in French).
Personal income tax$34.8BTax credits, deductions and non-taxed income of individuals.
Corporate taxes and Health Services Fund$7.2BReduced rates, tax credits and deductions for businesses, including their Health Services Fund contribution.
Consumption taxes$10.8BQST zero-rated or exempt goods, tax rebates and reduced rates on fuel, alcohol and insurance.
Tax expenditures by tax system, 2020 to 2026
Years up to 2023 are estimates; later years are projections. In 2022, one-time cost-of-living payments inflate the total.
View the data
| Year | Individuals | Corporations | Consumption taxes | Total |
|---|---|---|---|---|
| 2020 | $24.8B | $4.7B | $8.0B | $37.5B |
| 2021 | $29.2B | $5.8B | $8.4B | $43.4B |
| 2022 | $34.9B | $6.5B | $9.3B | $50.7B |
| 2023 | $29.5B | $6.4B | $9.9B | $45.9B |
| 2024 (projection) | $33.3B | $7.3B | $10.4B | $50.9B |
| 2025 (projection) | $34.8B | $7.2B | $10.8B | $52.9B |
| 2026 (projection) | $35.9B | $7.0B | $11.1B | $54.0B |
Source: Ministère des Finances du Québec, Tax expenditures (cost spreadsheet, in French).
The 20 costliest measures, 2025
Retirement plans (RPP and RRSP) are counted net, and the family allowance with its supplements, as the Ministère does.
Source: Ministère des Finances du Québec, Tax expenditures (cost spreadsheet, in French).
Measures that grew the most, 2020 to 2025
Measures of $50M or more at the start of the period.
Source: Ministère des Finances du Québec, Tax expenditures (cost spreadsheet, in French).
All measures, 2025
Click a column header to sort.
| Measure | Category | Tax system | Cost 2025 | Cost 2020 |
|---|---|---|---|---|
| Registered pension plan (net) | Retirement savers | Individuals | $6.4B | $5.1B |
| Registered retirement savings plan (RRSP) (net) | Retirement savers | Individuals | $5.2B | $4.5B |
| Family allowance and supplements | Families | Individuals | $4.0B | $3.3B |
| Basic groceries | Zero-rated goods and services | Taxes | $3.2B | $2.4B |
| Partial inclusion of capital gains | Businesses and investments | Individuals | $3.2B | $1.8B |
| Refundable tax credits — solidarity | Income support recipients | Individuals | $2.0B | $1.7B |
| Senior assistance amount | Seniors and caregivers | Individuals | $1.7B | $104.1M |
| Non-taxation — capital gain on principal residences | Businesses and investments | Individuals | $1.7B | $927.1M |
| Partial inclusion of capital gains | Reduced rates and exemptions | Corporations | $1.6B | $1.1B |
| Tax credits — medical expenses | Persons with medical expenses | Individuals | $1.3B | $845.8M |
| Residential rents | Exempt goods and services | Taxes | $1.2B | $866.7M |
| Reduced tax rate for small businesses | Reduced rates and exemptions | Corporations | $1.0B | $658.5M |
| Deductions — workers | Workers | Individuals | $1.0B | $840.7M |
| Refundable tax credits — child care expenses | Families | Individuals | $1.0B | $501.3M |
| Non-taxation — investment income from a tax-free savings account (TFSA) | Businesses and investments | Individuals | $983.1M | $382.8M |
| Supplies by charities and non-profit organizations | Exempt goods and services | Taxes | $859.8M | $651.9M |
| Rebate for public service bodies — municipalities | Tax refunds | Taxes | $825.6M | $571.6M |
| Refundable tax credits — home-support services for seniors | Seniors and caregivers | Individuals | $760.4M | $576.6M |
| Prescription drugs | Zero-rated goods and services | Taxes | $661.7M | $486.9M |
| Exemption for individual insurance of persons | TAX ON INSURANCE PREMIUMS | Taxes | $658.6M | $507.1M |
| Investment and innovation tax credit (C3i) | Encouraging investment | Corporations | $658.4M | $115.4M |
| Scientific research and experimental development — researchers’ salaries | i) Research and development | Corporations | $611.4M | $398.7M |
| Development of e-business — refundable tax credit | ii) New economy | Corporations | $598.0M | $454.0M |
| Health care services | Exempt goods and services | Taxes | $583.7M | $393.6M |
| Rebate for public service bodies — hospitals | Tax refunds | Taxes | $541.9M | $426.1M |
| Accelerated depreciation | Deferrals | Corporations | $531.1M | $299.9M |
| Transfer of unused non-refundable tax credits between spouses | Families | Individuals | $501.7M | $476.0M |
| Rebate for public service bodies — schools, colleges and universities | Tax refunds | Taxes | $469.3M | $266.3M |
| Production of multimedia titles — refundable tax credit | ii) New economy | Corporations | $457.0M | $314.9M |
| Tax credits — donations | Donors | Individuals | $379.2M | $282.9M |
| Lifetime capital gains exemption on qualified small business corporation shares | Businesses and investments | Individuals | $378.1M | $186.0M |
| First home savings account (FHSA) | Other sectors | Individuals | $351.1M | — |
| Film production services | Promoting culture | Corporations | $338.2M | $375.1M |
| Tax credits — age | Seniors and caregivers | Individuals | $329.0M | $256.2M |
| Refundable tax credit granting a work premium — general work premium | Workers | Individuals | $308.7M | $130.8M |
| Tax credits — retirement income | Seniors and caregivers | Individuals | $285.9M | $224.1M |
| Educational services | Exempt goods and services | Taxes | $247.7M | $185.3M |
| Rebate for public service bodies — charities and certain non-profit organizations | Tax refunds | Taxes | $241.6M | $131.1M |
| Non-taxation — benefits under a public compensation plan — workplace accidents | Income support recipients | Individuals | $241.2M | $184.7M |
| Tax credits — contributions to a labour-sponsored fund | Business capitalization | Individuals | $237.3M | $199.7M |
| Refundable tax credits — caregivers | Seniors and caregivers | Individuals | $224.7M | $146.6M |
| Tax holidays for large investment projects | Deductions | Corporations | $223.6M | — |
| Québec film productions | Promoting culture | Corporations | $215.4M | $118.3M |
| Exclusion of small suppliers from the QST | Measures to facilitate QST administration | Taxes | $195.8M | $151.8M |
| Standard municipal services | Exempt goods and services | Taxes | $177.7M | $113.7M |
| Tax credits — career extension | Workers | Individuals | $168.6M | $374.7M |
| Pension income splitting between spouses | Seniors and caregivers | Individuals | $159.8M | $126.5M |
| Medical devices | Zero-rated goods and services | Taxes | $159.3M | $94.7M |
| Child care and personal care services | Exempt goods and services | Taxes | $159.0M | $105.6M |
| Non-taxation of income of Indians situated on a reserve | Residents of remote areas or reserves | Individuals | $141.9M | $103.3M |
| Québec education savings incentive | Students and athletes | Individuals | $138.8M | $110.9M |
| Tax credits for essential needs — person living alone | Families | Individuals | $132.8M | $106.2M |
| Resource tax credit | Encouraging investment | Corporations | $128.4M | $61.5M |
| Lifetime capital gains exemption on qualified farm and fishing property | Agriculture, fisheries and forestry | Individuals | $123.6M | $89.6M |
| Tax exemptions for scholarships and awards | Students and athletes | Individuals | $122.3M | $101.8M |
| Reduced tax rate for aircraft and rail locomotives | FUEL TAX | Taxes | $116.8M | $71.9M |
| Municipal public transit services | Exempt goods and services | Taxes | $116.5M | $58.5M |
| Tip reporting | Other tax credits | Corporations | $114.8M | $82.0M |
| Reduced tax rate in certain regions | FUEL TAX | Taxes | $106.8M | $101.6M |
| Development of e-business — non-refundable tax credit | ii) New economy | Corporations | $104.7M | $90.3M |
| Tax credits — tuition and examination fees | Students and athletes | Individuals | $88.4M | $92.0M |
| Non-taxation — Guaranteed Income Supplement and Allowance | Seniors and caregivers | Individuals | $85.9M | $74.2M |
| Deductibility of donations | Deductions | Corporations | $78.2M | $50.6M |
| Refundable tax credit for medical expenses | Persons with medical expenses | Individuals | $77.5M | $42.5M |
| On-the-job training period | Supporting the workforce | Corporations | $75.4M | $53.4M |
| Books | Zero-rated goods and services | Taxes | $75.3M | $63.2M |
| Non-taxation — income support allowances and certain compensation paid to military personnel, veterans and their families, and lump-sum payments to families of first responders | Income support recipients | Individuals | $72.4M | $43.1M |
| Registered education savings plan | Students and athletes | Individuals | $72.4M | $25.3M |
| Deductions — flow-through shares — 100% basic deduction for Canadian expenses incurred in Québec | Business capitalization | Individuals | $68.7M | $55.9M |
| Non-taxation — benefits under a public compensation plan — traffic accidents | Income support recipients | Individuals | $67.4M | $66.0M |
| Deductions — security options (shares or trust units) | Workers | Individuals | $64.0M | $58.9M |
| Incentive deduction for the commercialization of innovations (IDCI) | Deductions | Corporations | $60.0M | — |
| First-time home buyers’ tax credit | Other sectors | Individuals | $54.4M | $40.1M |
| Rebate for landlords of new residential rental property | Tax refunds | Taxes | $50.9M | $94.6M |
| Deduction for foreign agricultural workers | Agriculture, fisheries and forestry | Individuals | $50.6M | $24.9M |
| Flow-through shares | Deductions | Corporations | $47.3M | $38.0M |
| Tax credit for recent graduates working in remote resource regions | Residents of remote areas or reserves | Individuals | $47.2M | $55.6M |
| Refund for farming, forestry and mining businesses | FUEL TAX | Taxes | $46.3M | $71.3M |
| Tax credits — severe and prolonged impairment in mental or physical functions | Persons with medical expenses | Individuals | $46.2M | $35.0M |
| Capital gains deferrals — 10-year reserve on the sale of small business shares to children | Businesses and investments | Individuals | $39.6M | $19.7M |
| Tax credits for essential needs — transfer of the recognized parental contribution | Families | Individuals | $36.3M | $30.9M |
| Tax credits — purchase of Capital régional et coopératif Desjardins shares | Business capitalization | Individuals | $36.3M | $56.9M |
| Reduced tax rate for beer produced in Québec | TAX ON ALCOHOLIC BEVERAGES | Taxes | $35.8M | $36.9M |
| Capital gains deferrals — 5-year reserve | Businesses and investments | Individuals | $34.8M | $14.2M |
| Tax shield | Workers | Individuals | $33.5M | $27.0M |
| Deduction for residents of remote areas | Residents of remote areas or reserves | Individuals | $32.8M | $30.3M |
| Non-taxation — war pensions, allowances or compensation paid to veterans and civilians | Income support recipients | Individuals | $30.2M | $26.6M |
| Registered disability savings plan | Income support recipients | Individuals | $27.3M | $15.0M |
| Production of performances | Promoting culture | Corporations | $27.0M | $15.2M |
| Supporting the print news media | Promoting culture | Corporations | $26.9M | $19.3M |
| Holdbacks on progress payments to contractors | Deferrals | Corporations | $26.8M | $11.5M |
| Deductions — flow-through shares — 100% basic deduction for Canadian expenses (outside Québec) | Business capitalization | Individuals | $25.8M | $20.0M |
| Gaspésie and certain maritime regions of Québec | Encouraging investment | Corporations | $25.0M | $17.1M |
| Tax credits — transfer of the tuition and examination fees tax credit to parents or grandparents | Students and athletes | Individuals | $24.5M | $17.6M |
| Reduced contribution rate for SMEs in the primary and manufacturing sectors | HEALTH SERVICES FUND | Corporations | $23.4M | $18.5M |
| International financial centres — refundable tax credit | Encouraging investment | Corporations | $22.5M | $13.0M |
| Feminine hygiene products | Zero-rated goods and services | Taxes | $22.5M | $19.1M |
| Refundable tax credits — children’s activities | Families | Individuals | $22.3M | $10.9M |
| Additional deduction for transportation costs of remote SMEs | Deductions | Corporations | $21.4M | $14.3M |
| Non-taxation and deduction for employees of certain international organizations | Workers | Individuals | $20.3M | $19.8M |
| Design | ii) New economy | Corporations | $20.2M | $15.3M |
| Refundable tax credit granting a work premium — adapted work premium for persons with severe employment limitations | Workers | Individuals | $19.8M | $11.2M |
| Ferries, toll roads and toll bridges | Exempt goods and services | Taxes | $18.8M | $13.0M |
| Support payments and maintenance allowances | Income support recipients | Individuals | $18.2M | $17.6M |
| Refund for public transit carriers | FUEL TAX | Taxes | $17.6M | $21.3M |
| Tax credits — interest paid on a student loan | Students and athletes | Individuals | $16.9M | $8.1M |
| Children’s diapers and breastfeeding items | Zero-rated goods and services | Taxes | $15.0M | $11.9M |
| Promoting job retention of experienced workers in SMEs | Supporting the workforce | Corporations | $14.9M | $40.1M |
| Tax credits for essential needs — other dependants | Families | Individuals | $14.4M | $11.4M |
| Simplified accounting methods — simplified method for charities | Measures to facilitate QST administration | Taxes | $14.0M | $5.0M |
| Refundable tax credits — upgrading of residential waste water treatment systems | Environment | Individuals | $13.9M | $8.0M |
| Deductions — flow-through shares — additional deductions | Business capitalization | Individuals | $13.7M | $11.2M |
| Non-taxation — benefits under a public compensation plan — victims of crime | Income support recipients | Individuals | $13.6M | $6.6M |
| Capital gains deferrals — 10-year reserve on the sale of farm or fishing property to children | Agriculture, fisheries and forestry | Individuals | $12.9M | $9.5M |
| Book publishing | Promoting culture | Corporations | $11.9M | $6.9M |
| Deductions — Canadian Forces members or police officers on missions | Workers | Individuals | $11.0M | $2.4M |
| Deductions — copyright or related rights | Culture | Individuals | $10.9M | $8.8M |
| Deductions — cooperative investment plan | Business capitalization | Individuals | $10.4M | $12.3M |
| Property tax refund for forest producers | Encouraging investment | Corporations | $10.1M | $8.8M |
| Refundable tax credits — infertility treatment | Families | Individuals | $8.4M | $6.0M |
| Refundable tax credits — purchase or rental of property to extend seniors’ independent living | Seniors and caregivers | Individuals | $8.0M | $3.8M |
| Deductions — limited partnership losses | Businesses and investments | Individuals | $7.3M | $8.6M |
| Property tax refund for forest producers | Agriculture, fisheries and forestry | Individuals | $7.1M | $5.6M |
| International financial centres — non-refundable tax credit | Encouraging investment | Corporations | $7.1M | $7.6M |
| Rebate for buyers of new residential housing | Tax refunds | Taxes | $6.8M | $42.8M |
| Reduced tax rate for alcoholic beverages sold by craft producers | TAX ON ALCOHOLIC BEVERAGES | Taxes | $6.8M | $6.7M |
| Tax holidays — foreign professors | Other sectors | Individuals | $6.7M | $6.4M |
| Film dubbing | Promoting culture | Corporations | $6.1M | $4.5M |
| Refundable tax credit for high-level athletes | Students and athletes | Individuals | $5.9M | $5.7M |
| Tax holidays — foreign researchers | Research and development (R&D) | Individuals | $5.9M | $9.2M |
| Deductions — allowable business investment losses | Businesses and investments | Individuals | $5.8M | $9.6M |
| Tax credits — medical care not available in the area of residence | Persons with medical expenses | Individuals | $5.3M | $4.1M |
| Tax credits — volunteer firefighters | Workers | Individuals | $4.8M | $2.7M |
| Deductions — additional capital gains exemption for certain resource properties | Business capitalization | Individuals | $4.6M | $12.7M |
| Deductions — clergy residence | Workers | Individuals | $4.5M | $3.0M |
| Tax holidays — foreign postdoctoral fellows | Research and development (R&D) | Individuals | $4.3M | $2.5M |
| Deduction of allowable business investment losses | Deductions | Corporations | $3.9M | — |
| Scientific research and experimental development — university research | i) Research and development | Corporations | $3.7M | $2.8M |
| Scientific research and experimental development — other | i) Research and development | Corporations | $2.9M | $2.7M |
| Simplified accounting methods — quick method for qualifying public service bodies | Measures to facilitate QST administration | Taxes | $2.9M | $4.6M |
| Averaging mechanism for lump-sum payments | Income support recipients | Individuals | $2.7M | $2.4M |
| Grant for a municipal tax increase | Seniors and caregivers | Individuals | $2.6M | $1.0M |
| Tax credits for essential needs — minor children in vocational training or post-secondary studies | Families | Individuals | $2.5M | $2.3M |
| Production of sound recordings | Promoting culture | Corporations | $2.5M | $1.4M |
| Non-taxation — death benefits, up to $10,000 | Income support recipients | Individuals | $2.4M | $1.2M |
| Investment in manufacturing and processing equipment — central regions | Encouraging investment | Corporations | $2.4M | $89.8M |
| Tax credits — political contributions | Donors | Individuals | $2.3M | $500,000 |
| Rollover of qualified small business corporation shares | Businesses and investments | Individuals | $2.3M | $2.3M |
| Non-taxation — gains on gifts and other dispositions of cultural property | Donors | Individuals | $2.2M | $3.2M |
| Relief measures for the convention sector | Other tax expenditures | Taxes | $2.0M | $1.1M |
| Production of multimedia titles — non-refundable tax credit | ii) New economy | Corporations | $1.9M | — |
| Employee ownership trust | Businesses and investments | Individuals | $1.5M | — |
| Investment in manufacturing and processing equipment — resource regions | Encouraging investment | Corporations | $1.5M | $55.1M |
| Technology adaptation services | Other tax credits | Corporations | $1.4M | $4.6M |
| Tax credits — cultural patronage | Donors | Individuals | $1.3M | $700,000 |
| Tax holidays — foreign experts | Research and development (R&D) | Individuals | $1.1M | $1.9M |
| Refundable tax credit granting a work premium — supplement for long-term recipients leaving last-resort financial assistance, the Youth Alternative Program or the Aim for Employment Program | Workers | Individuals | $1.0M | $4.4M |
| Tax credits — first major gift to culture | Donors | Individuals | $700,000 | $500,000 |
| Deductions — financial assistance for tuition fees for adult basic education | Students and athletes | Individuals | $700,000 | $700,000 |
| Non-taxation — certain amounts paid to emergency service volunteers | Workers | Individuals | $700,000 | $700,000 |
| Hiring of employees by a new financial services corporation | Encouraging investment | Corporations | $700,000 | — |
| Refundable tax credits — stay in a functional rehabilitation transition unit | Seniors and caregivers | Individuals | $600,000 | — |
| Income averaging for forest producers | Agriculture, fisheries and forestry | Individuals | $600,000 | — |
| Refundable tax credits — tip reporting | Other sectors | Individuals | $600,000 | $600,000 |
| Reduced capital gains inclusion rate — gifts of property of recognized ecological value | Donors | Individuals | $500,000 | — |
| Deductions — tool expenses of apprentice vehicle mechanics | Students and athletes | Individuals | $500,000 | $500,000 |
| Refundable tax credits — adoption expenses | Families | Individuals | $500,000 | $700,000 |
| Tax credits — search and rescue volunteers | Workers | Individuals | $500,000 | — |
| Refundable tax credits — volunteer respite | Seniors and caregivers | Individuals | — | — |
| Refundable tax credits — respite expenses of informal caregivers | Seniors and caregivers | Individuals | — | — |
| Refundable tax credits — activities of seniors | Seniors and caregivers | Individuals | — | $600,000 |
| Non-taxation — part of U.S. social security benefits | Seniors and caregivers | Individuals | n/a | — |
| Refundable tax credits — exceptional cost-of-living benefit | Income support recipients | Individuals | — | — |
| Refundable tax credits — one-time cost-of-living amount | Income support recipients | Individuals | — | — |
| Refundable tax credits — new one-time cost-of-living amount | Income support recipients | Individuals | — | — |
| Non-taxation — certain social assistance payments based on a means, needs or income test | Income support recipients | Individuals | under $0.5M | — |
| Non-taxation — certain income from compensation for physical or mental injury | Income support recipients | Individuals | n/a | — |
| Non-taxation — certain pensions and compensation (injury, disability or death) paid to RCMP members | Income support recipients | Individuals | n/a | — |
| Canada Disability Benefit | Income support recipients | Individuals | n/a | — |
| Amounts received from a trust established under the settlement agreement reached by His Majesty in right of Canada regarding the class actions on First Nations Child and Family Services, Jordan’s Principle and the Trout class | Income support recipients | Individuals | n/a | — |
| Non-taxation — gains on gifts of musical instruments | Donors | Individuals | under $0.5M | — |
| Reduced capital gains inclusion rate — gifts of certain securities | Donors | Individuals | n/a | — |
| Deduction for gifts of securities acquired under a security option | Donors | Individuals | n/a | — |
| Deferred profit sharing plan | Retirement savers | Individuals | n/a | — |
| Amateur athlete trust | Students and athletes | Individuals | n/a | — |
| Non-taxation of child care financial assistance provided under employment assistance programs | Families | Individuals | n/a | — |
| Deductions — tool expenses of tradespersons | Workers | Individuals | — | — |
| Non-taxation — certain non-cash employment benefits | Workers | Individuals | n/a | — |
| Non-taxation — certain amounts paid to members of boards of directors or various committees | Workers | Individuals | n/a | — |
| Non-taxation — strike pay | Workers | Individuals | n/a | — |
| Non-taxation — compensation paid to research subjects | Workers | Individuals | n/a | — |
| Deferral of tax on salary | Workers | Individuals | n/a | — |
| Cash-basis accounting | Agriculture, fisheries and forestry | Individuals | n/a | — |
| Flexibility in inventory accounting | Agriculture, fisheries and forestry | Individuals | n/a | — |
| Exemption from quarterly instalments | Agriculture, fisheries and forestry | Individuals | n/a | — |
| Capital gains deferrals — farm or fishing property transferred to children | Agriculture, fisheries and forestry | Individuals | n/a | — |
| Interest paid under vendor-lender financing | Agriculture, fisheries and forestry | Individuals | — | $800,000 |
| Temporary two-year Health Services Fund (HSF) contribution holiday to support the agriculture, forestry and fisheries sectors | Agriculture, fisheries and forestry | Individuals | — | — |
| Deductions — flow-through shares — issue expenses | Business capitalization | Individuals | — | — |
| Deferral of tax on an eligible patronage dividend | Business capitalization | Individuals | — | $500,000 |
| Deductions — musicians and artists | Culture | Individuals | — | — |
| Deductions — foreign worker holding a key position in a foreign production | Culture | Individuals | — | — |
| Income averaging for artists | Culture | Individuals | — | — |
| Tax credit for dues paid to artists’ associations | Culture | Individuals | n/a | — |
| Depreciation of works of art by Canadian artists | Culture | Individuals | — | — |
| Capital gains exemptions — $1,000 on the sale of personal-use property | Businesses and investments | Individuals | n/a | — |
| Capital gains exemptions — $200 on foreign exchange transactions | Businesses and investments | Individuals | n/a | — |
| Capital gains deferrals — taxation upon realization | Businesses and investments | Individuals | n/a | — |
| Capital gains deferrals — rollover provision | Businesses and investments | Individuals | n/a | — |
| Capital gains deferrals — transfers between spouses | Businesses and investments | Individuals | n/a | — |
| Capital gains deferral through a 10-year capital gains reserve on an eligible transfer of a business to an employee ownership trust (or a worker cooperative) | Businesses and investments | Individuals | n/a | — |
| Family trusts | Businesses and investments | Individuals | n/a | — |
| Deferral of tax payment on certain deemed dispositions of interests in a qualifying public corporation | Businesses and investments | Individuals | — | — |
| Measures to encourage public transit — additional 100% deduction in computing the employer’s income | Environment | Individuals | — | — |
| Measures to encourage public transit — non-taxation of benefits granted to employees | Environment | Individuals | — | — |
| Environmental trust | Environment | Individuals | — | — |
| Refundable R&D tax credits | Research and development (R&D) | Individuals | — | — |
| Tax holidays for employees of an international financial centre (IFC) | Financial sector | Individuals | — | — |
| Tax holiday for foreign specialists employed by a new financial services corporation | Financial sector | Individuals | — | — |
| Refundable tax credits — holders of a taxi driver’s or taxi owner’s permit | Other sectors | Individuals | — | $2.3M |
| Refundable tax credits — on-the-job training period | Other sectors | Individuals | — | $500,000 |
| Tax holidays — Québec seafarers | Other sectors | Individuals | — | — |
| Non-taxation of government programs assisting the purchase or renovation of a home | Other sectors | Individuals | n/a | — |
| Assistance for prospectors and grubstakers | Other sectors | Individuals | — | — |
| Reduced tax rate for SMEs in the primary and manufacturing sectors | Reduced rates and exemptions | Corporations | — | $18.7M |
| Exemption of registered charities and non-profit organizations | Reduced rates and exemptions | Corporations | n/a | — |
| Exemption of certain public bodies | Reduced rates and exemptions | Corporations | n/a | — |
| Tax-free reserve for Québec shipowners | Reduced rates and exemptions | Corporations | under $0.5M | — |
| Deduction for innovative corporations | Deductions | Corporations | — | — |
| Additional 100% deduction in computing the employer’s income (public transit) | Deductions | Corporations | under $0.5M | — |
| Tax credit for research, innovation and commercialization (CRIC) | i) Research and development | Corporations | under $0.5M | — |
| Major digital transformation projects | ii) New economy | Corporations | — | — |
| Integration of information technology in SMEs in the primary, manufacturing, and wholesale and retail trade sectors | ii) New economy | Corporations | — | $2.1M |
| Shipbuilding or ship conversion | Encouraging investment | Corporations | confidential | — |
| New financial services corporation | Encouraging investment | Corporations | under $0.5M | — |
| Ethanol production in Québec | Encouraging investment | Corporations | — | — |
| Biodiesel production in Québec | Encouraging investment | Corporations | — | — |
| Pyrolysis oil production in Québec | Encouraging investment | Corporations | confidential | — |
| Biofuel production in Québec | Encouraging investment | Corporations | confidential | — |
| Production of multimedia events or environments | Promoting culture | Corporations | confidential | — |
| Supporting the digital transformation of print news media businesses | Promoting culture | Corporations | confidential | — |
| Encouraging qualifying training of workers employed in SMEs | Supporting the workforce | Corporations | — | — |
| SMEs employing persons with severe employment limitations | Supporting the workforce | Corporations | under $0.5M | — |
| Tax paid by an environmental trust — refundable tax credit | Other tax credits | Corporations | under $0.5M | — |
| Tax paid by an environmental trust — non-refundable tax credit | Other tax credits | Corporations | under $0.5M | — |
| Holders of a taxi driver’s or taxi owner’s permit | Other tax credits | Corporations | — | — |
| Interest paid under vendor-lender financing | Other tax credits | Corporations | under $0.5M | — |
| Tax credit to foster synergy among Québec businesses | Other tax credits | Corporations | under $0.5M | — |
| Resource expenses — accelerated write-off of Canadian exploration expenses | Deferrals | Corporations | n/a | — |
| Resource expenses — accelerated write-off of Canadian development expenses | Deferrals | Corporations | n/a | — |
| Canadian renewable and conservation expenses | Deferrals | Corporations | n/a | — |
| Deductibility of carrying charges on land | Deferrals | Corporations | n/a | — |
| Available-for-use rule | Deferrals | Corporations | n/a | — |
| Taxation of capital gains upon realization | Deferrals | Corporations | n/a | — |
| Deferral of tax on an eligible patronage dividend | Deferrals | Corporations | under $0.5M | $800,000 |
| Immediate deduction of advertising expenses | Deferrals | Corporations | n/a | — |
| Environmental trust | Deferrals | Corporations | n/a | — |
| Agriculture, fisheries and forestry sector — cash-basis accounting | Deferrals | Corporations | n/a | — |
| Agriculture, fisheries and forestry sector — flexibility in inventory accounting | Deferrals | Corporations | n/a | — |
| Income averaging for forest producers | Deferrals | Corporations | under $0.5M | — |
| Additional 85% deduction for certain trucks and tractors powered by liquefied natural gas | Deferrals | Corporations | — | — |
| Additional 50% deduction for a Canadian vessel | Deferrals | Corporations | under $0.5M | — |
| Additional 60% deduction for certain property | Deferrals | Corporations | under $0.5M | $10.0M |
| Permanent additional 30% deduction | Deferrals | Corporations | under $0.5M | $50.2M |
| Deduction for renovations or alterations to improve building accessibility | Deferrals | Corporations | under $0.5M | — |
| Deductibility of countervailing and anti-dumping duties | Deferrals | Corporations | n/a | — |
| Deductibility of earthquake reserves | Deferrals | Corporations | under $0.5M | — |
| Non-taxation of investment income from life insurance policies | Other tax expenditures | Corporations | n/a | — |
| Non-taxation of life insurers’ income earned outside Canada | Other tax expenditures | Corporations | n/a | — |
| Exemption from Québec tax on the profits of foreign shipping and airline companies | Other tax expenditures | Corporations | n/a | — |
| Tax assistance for the capitalization of the Réseau d’investissement social du Québec | Other tax expenditures | Corporations | n/a | — |
| Income tax holiday for a new corporation commercializing intellectual property | Other tax expenditures | Corporations | — | — |
| Temporary contribution holiday to support the agriculture, forestry and fisheries sectors | HEALTH SERVICES FUND | Corporations | — | — |
| Reduction in the Health Services Fund contribution to encourage the hiring of specialized workers in SMEs | HEALTH SERVICES FUND | Corporations | — | $4.4M |
| Contribution credit for an employee on paid leave due to the COVID-19 pandemic | HEALTH SERVICES FUND | Corporations | — | $8.2M |
| Masks and face shields | Zero-rated goods and services | Taxes | — | $2.6M |
| Sales of used residential or personal-use immovables | Exempt goods and services | Taxes | n/a | — |
| Financial services | Exempt goods and services | Taxes | n/a | — |
| Rebate for automatic door openers for persons with disabilities | Tax refunds | Taxes | under $0.5M | — |
| Simplified accounting methods — quick method for small businesses | Measures to facilitate QST administration | Taxes | under $0.5M | — |
| Simplified accounting methods — simplified methods for calculating input tax refunds (ITRs) and partial QST rebates | Measures to facilitate QST administration | Taxes | n/a | — |
| Non-taxable importations | Other tax expenditures | Taxes | n/a | — |
| Exemption granted to the Société Saint-Jean-Baptiste de Montréal | Other tax expenditures | Taxes | under $0.5M | — |
| Exemption for certain compulsory insurance plans | TAX ON INSURANCE PREMIUMS | Taxes | n/a | — |
| Exemptions and refunds for farmers and fishers | FUEL TAX | Taxes | under $0.5M | — |
| Exemption and refund for the aviation sector | FUEL TAX | Taxes | n/a | — |
| Exemption and refund for commercial vessels | FUEL TAX | Taxes | n/a | — |
| Exemption for propane | FUEL TAX | Taxes | n/a | — |
| Refund for biodiesel | FUEL TAX | Taxes | under $0.5M | — |
Source: Ministère des Finances du Québec, Tax expenditures (cost spreadsheet, in French).
How to read these figures
- Each measure is estimated on its own, all else being equal. According to the Ministère, adding measures together can mislead: progressive tax rates make the sum too low, and overlapping measures make it too high. Totals are the Ministère's.
- The cost of a measure is not what abolishing it would bring in: taxpayers would change their behaviour.
- Measures the Ministère presents “for information purposes”, including the basic personal amount ($15.8B), are not counted: they are part of the tax structure. They total $24.9B.
- The cost of 53 measures is not available; some corporate data are confidential. Each edition revises earlier years: only the latest is shown.
- The Ministère publishes this document in French only. Measure names were translated by Nidello.