Abstract
In this article, the authors describe how the application of personal income tax differs in Quebec as compared with other Canadian provinces. The origins of this differentiation are discussed along with the details of Quebec tax particularities, including their effect on the determination of Quebecers' net income. Quebec's fiscal autonomy allows the provincial government to give expression to its public policy preferences and also offers options for protection of the tax base. However, the government's exercise of its autonomy is limited by practical constraints and adds to the province's administrative burden. The article concludes with the authors' thoughts on simplifying tax compliance for Quebec taxpayers.
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