Grant and contribution program
(S) Payment in lieu of taxes to municipalities and other taxing authorities - Payments
Department of Public Works and Government Services · Government operations and internal services
Headline figures
Fiscal year 2024–25
$632M
Up $8.2M from $624M in 2023–24.
$21.10per tax filer$15.36per person
Per tax filer uses 29,965,100 tax filers (2023, the latest count published); per person uses a population of 41,162,593 (2024). An allocation of cost, not a tax bill.
Largest recipients
The largest named recipients of payments reported under this program in 2024–25. Location is the recipient's address, which is not always where the money is spent. Recipient payments can differ slightly from the program total above because the Public Accounts report them separately.
| Recipient | Location | Paid | Per tax filer |
|---|---|---|---|
| City of Ottawa | Ottawa, Ontario | $127M | $4.24 |
| City of Gatineau | Gatineau, Quebec | $45.0M | $1.50 |
| City of Dorval | Dorval, Quebec | $32.9M | $1.10 |
| Regional Municipality of Halifax | Halifax, Nova Scotia | $32.3M | $1.08 |
| Province of New Brunswick | Fredericton, New Brunswick | $30.2M | $1.01 |
| City of Montréal | Montréal, Quebec | $29.4M | $0.98 |
| Corporation of the Township of Esquimalt | Esquimalt, British Columbia | $20.7M | $0.69 |
| City of Québec | Québec, Quebec | $19.7M | $0.66 |
| Transfer payments under $100,000 (853) | Location not stated | $13.9M | $0.46 |
| City of Winnipeg | Winnipeg, Manitoba | $13.5M | $0.45 |
Source and basis
- Detailed information on Transfer Payments, as per the Public Accounts of Canada, retrieved 2026-11-03. Open Government Licence - Canada.
- Recipients: Detailed information on Transfer Payments, as per the Public Accounts of Canada.
- Net expenditures of this transfer payment program in the Public Accounts. It overlaps with program spending, so do not add the two.