In France, an additional tax called capitation was imposed in 1695 and remained in effect until the Revolution. Taxpayers were divided into 22 classes based on their income and were required to pay taxes ranging from 1 to 2000 livres. The inhabitants of New France did not have to pay income tax, except on occasion for specific purposes, such as the building of Montréal's ramparts. A plan to impose capitation in Canada was drawn up in 1754, but it was never implemented.

The Capitation Plan
Plan to introduce capitation in Canada, 1754
FR CAOM COL C11A 99 fol. 529-533vo