The main objective of the Survey on Municipal Expenditures on Culture is to provide a portrait of spending on culture by Québec municipalities. All Québec municipalities are therefore covered by the survey. The 10 municipalities with 100,000 or more residents and about 90% of municipalities with 5,000 to 99,999 residents participated in the survey. The expenditures of non-responding municipalities were subject to non-statistical estimates. For municipalities with populations of less than 5,000, expenditures were estimated based on a statistical modelling treatment incorporating data from the financial reports of the Ministère des Affaires municipales. The methodological note indicates the areas of cultural activities selected for this survey.