Quebec

We present data beginning with fiscal year 1980/81.

The data we present describes what the province currently refers to as it’s General Fund. The General Fund is a component of the Consolidated Revenue Fund. The Consolidated Revenue Fund includes the revenues and expenditures of the General Fund, government enterprises, special funds, the generations fund, and organizations in health, social services, and education networks (what in other provinces are described as comprising the SUCH sector). The revenues and expenditures of the General Fund therefore define the finances a narrow definition of the provincial government.¹ The public accounts describe the General Fund as forming the main operational core of the CRF.

The General Fund includes the budgets of Specified Purpose Accounts but excludes those of Special Funds. Specified Purpose Accounts include the Health Services Fund.

The General Fund is first defined in the 2012-13 public accounts. By comparing revenues and expenditures reported for fiscal year 2011-12 in the 2012-13 public accounts with what was presented in the 2011-12 public accounts, we are able to observe how to adjust revenues and expenditures reported prior to the definition of the General Fund to produce estimates consistent with the definition of the General Fund. In this way, we produce estimates consistent with the definition of the General Fund for all years prior to 2012-13.

Beginning in 1970, employee and employer contributions to the Health Service Fund were required. Contributions were based on personal and corporate income. For this reason, we have allocated contributions made by individuals to our Personal Income Tax series and allocated contributions made by employers to our Corporation Income Tax series. The share of contributions from employees has fallen over time.

Beginning with the 2021-22 public accounts, the General Fund stopped reporting personal and corporate income tax revenue separately. This is unfortunate as it means we cannot continue the long time series on personal and corporate tax revenue. Researchers interested in approximating recent values of these series may find it noteworthy that in the General Fund, personal income tax revenue has in the past been consistently equal to two-thirds of total corporate and personal income tax revenue.²

We report spending by function as opposed to spending by Ministry. From 1980/81 to 2020/21, our Social Services spending category represents the amounts reported in the public accounts by the function “Support of Individuals and Families.” This consists of financial assistance to individuals and families, measures concerning seniors, status of women, employment assistance, etcetera.

For this same period, our Health spending category represents the amounts reported in the public accounts by the function “Health and Social Services.” This consists of health insurance and other health services provided to the public.

Beginning with the 2021-22 public accounts, the General Fund stopped reporting expenditures by function and instead began reporting spending by portfolio and by programs. We found ourselves unable to confidently aggregate spending reported by program into what were previously reported by the “Health and Social Services” and the “Support of Individuals and Families” functions. For this reason, beginning with this year we report expenditures for the combined functions of Health and Social Services. This spending consists of expenditures by the Ministries of Famille and Sante et Services Sociaux.