[Analyse] What are the tax cuts promised by the parties?

On the second day of the election campaign, the parties presented the measures they would put forward to lighten the tax burden of Quebecers, hit hard by inflation. Three of them have promised or reiterated the promise to lower tax rates. How much money could Quebecers keep in their pockets?


The Coalition avenir Québec (CAQ) has promised to lower the rates of the first two tax brackets by 1 percentage point starting in 2023, until the end of a possible second mandate — and in the longer term, to reduce by 2.5 points over 10 years. The Liberal Party of Quebec (PLQ) is proposing to lower them from the start by 1.5 percentage points for the first two levels, starting in fiscal year 2022. This is the Conservative Party of Quebec ( PCQ) which would offer the largest immediate reduction, while it proposes to lower the rates of the first two tiers by 2 percentage points from 2022.

Québec solidaire (QS) and the Parti Québécois (PQ) have not yet formulated their promises in terms of taxation. However, the Solidaires have already repeatedly expressed their intention to increase the tax burden of the richest. On the side of the PQ, we suggest that we would not lower taxes, but that we would rather opt for specific measures.

What impact for taxpayers?

Excluding other support measures — such as the $400 to $600 check offered by the CAQ to taxpayers or the PLQ’s proposal to improve the solidarity tax credit — what would be the impact of the tax rate cuts? proposed?

According to calculations by the Chair in Taxation and Public Finance at the University of Sherbrooke, for a person living alone with a gross annual income of $80,000 per year, the tax savings in 2023 compared to today would be approximately $630 per year with the CAQ measure, approximately $940 with that of the PLQ and nearly $1,260 with that of the PCQ.

For a couple earning $150,000 per year ($90,000 for one and $60,000 for the other, in 2023), the tax savings would amount to $1,120 with the CAQ measure, at around $1680 with the measure of the PLQ, and $2240 with that of the PCQ.

According to Suzie St-Cerny, research professional at the Taxation Chair, it is difficult to analyze the validity of such measures on a piecemeal basis. They will have to be taken into account in all the financial frameworks of the parties which will be revealed later.

“Are these consistent measures? asks M.me St Cerny. “How will the parties balance the revenue losses to balance the public finances? Do these proposals take into account the aging of the population? These are all elements that need to be monitored. »

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