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Interprovincial Tax & Health Care Premium Comparison 2018


ABBCSKMBONQCNBNSPENL
Employment Income of $35,000 - One Income Family with Two Children
Provincial Income Tax($2,327)$604($899)($144)($2,708)($5,326)$546$1,181$1,278$138
Provincial Sales Tax-$848$903$1,447$707$951$1,438$2,185$1,998$1,348
Health Care Premium----$300 -----
Payroll Tax-$392-$325$463$1,115---$375
Fuel Tax & Net Carbon Tax$289$459$450 $420 $441 $576 $465 $465 $330$628
Total($2,038)$4,341$2,492$2,048($797)($2,684)$2,449$3,831$3,606$2,489
Employment Income of $75,000 - One Income Family with Two Children
Provincial Income Tax$2,201$3,052$2,688$4,459$3,084$2,243$5,850$6,790$6,375$6,023
Provincial Sales Tax-$1,087$1,155$1,845$2,077$2,930$2,707$2,790$2,804$2,817
Health Care Premium-$900--$600 -----
Payroll Tax-$841-$697$993$2,389---$803
Fuel Tax & Net Carbon Tax$289$846$450 $420 $441 $576 $465 $465 $330$628
Total$2,490$4,236$4,293$7,421$7,195$8,138$9,022$10,045$9,509$10,271
Employment Income of $100,000 - Two Income Family with Two Children
Provincial Income Tax$4,514$3,514$4,330$6,252$3,581$5,196$6,719$7,464$7,466$6,611
Provincial Sales Tax-$1,304$1,366$2,190$2,504$3,468$3,418$3,393$3,393$3,422
Health Care Premium-$900--$900-----
Payroll Tax-$1,121-$930$1,324$3,186---$1,070
Fuel Tax & Net Carbon Tax$527$1,193$675 $630 $662 $864 $698 $698 $526$942
Total$5,041$8,032$6,371$10,002$8,971$12,714$10,835$11,555$11,385$12,045
Employment Income of $200,000 - Two Income Family with Two Children
Provincial Income Tax$12,904$10,746$14,655$18,863$12,356$20,914$19,208$21,439$20,518$19,136
Provincial Sales Tax-$2,156$2,212$3,493$4,145$5,629$5,513$5,439$5,470$5,515
Health Care Premium-$900--$1,350 -----
Payroll Tax-$2,242-$1,860$2,648$6,371---$2,141
Fuel Tax & Net Carbon Tax$797$1,193$675 $630 $662 $864 $698 $698 $526$942
Total$13,701$17,237$17,542$24,846$21,161$33,778$25,419$27,576$26,514$27,734

Notes

Calculations are based on other provinces' tax parameters known as of October 4, 2019.

* Health premiums are assumed to be borne by individuals. In provinces that impose payroll taxes, 75% is assumed to be borne by employees and 25% by employers.
* Fuel tax is based on estimated consumption of 3,000 litres per year for one income families and 4,500 litres for two income families.
* Net carbon tax reflects direct costs only and is based on the fuel tax gasoline consumption assumptions and base natural gas consumption of 135 GJ/year for a family of four, adjusted based on provincial home heating consumption patterns.  The cap-and-trade systems in Quebec and Nova Scotia, as well as the fuel charge and rebate under the federal carbon pricing backstop, are excluded.  The net carbon tax for Alberta reflects the repeal of the carbon tax on May 30, 2019 and the Alberta Climate Leadership Adjustment Rebate (ACLAR) on June 30, 2019.
* RRSP/RPP contributions of $0, $6,000, $10,000 and $25,000 are included in the calculation of personal income tax for the $35,000, $75,0000, $100,000 and $200,000 families, respectively.
* For two income families, income and RRSP/RPP contributions are split 60/40 between two spouses.
* The children in each family are assumed to be 6 and 12 years old.

Sources

Alberta Finance, Tax Plan, Chapter: Budget 2019