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40 Tax Memo 1 (1966)

handle is hein.journals/taxmmo40 and id is 1 raw text is: TAX MEMO No.40 February, 1966 THE QUEBEC ROYAL COMMISSION ON TAXATION The Quebec Royal Commission is the fifth provincial tax group to release its findings. The recommendations of the New Brunswick and Manitoba Commissions were summarized in the Foundation's Local Finance series; Nova Scotia's study was discussed in the Canadian Tax Journal, Vol. XII, No. 6 (November- December, 1964); and the Saskatchewan Report was set out in Tax Memo No. 38 of October 1965. THE REPORT AS A WHOLE The general impression left on the reader of this report is that while the Commissioners have gone exhaustively into the question of possible sources of additional revenue for the province of Quebec, and have made suggestions for increasing existing taxes, imposing new ones and improving collection of all taxes, they have found no means of providing revenues large enough to meet Quebec's needs, if her present expendi- tures are to be maintained. Throughout the report the reader is conscious of the two main objectives of the Commission: to achieve better distribution of the tax burden and to indicate possible additional sources of revenue. On the redistribution of the tax burden the Com- mission makes a number of recommendations which would result on the one hand in the abolition or reduction of several taxes, and on the other hand in increased reliance on other taxes. Suggested possible avenues for increasing revenues are a greater share of the federal revenues and increased use of personal income tax and consumption taxes. The Commissioners several times state clearly that it is not for them to indicate the level at which tax rates should be set; it is up to the legislature-to the representatives of the people-to establish priorities and to determine whether new programs should be financed through a reduction of other expenditures or through an increase in taxes. Some of the recommendations have not been spelled out in detail, presumably because the form and scope of their implementation would depend on the action taken by the federal and the other provincial govern- ments, following publication of the Carter Report and the reports of the other provincial commissions and committees. HIGHLIGHTS General Conclusions 1. There must be co-operation between Quebec and the federal government in matters concerning taxes shared by the two levels of government, with consulta- tion on any proposed changes. 2. Quebec needs greatly increased revenues to meet her foreseeable spending. 3. The tax system of Quebec needs reconstructing in order to raise more revenue with greater equity, a fairer distribution of the tax burden and greater admin- istrative simplicity. Specific Recommendations-Provincial 1. The following taxes could be increased: personal income tax; tax on insurance premiums; sales tax; taxes on motor fuel, tobacco products and liquor. Additional copies of the Memo may be obtained at a price of 25¢. 1966, Canadian Tax Foundation CANADIAN TAX FOUNDATION

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