Interprovincial Tax & Health Care Premium Comparison 2018

ABBCSKMBONQCNBNSPENL
Employment Income of $35,000 - One Income Family with Two Children
Provincial Income Tax($2,221)$631($890)($98)($2,585)($5,563)$628$1,184$1,462$288
Provincial Sales Tax-$842$898$1,437$737$989$1,421$2,170$1,977$1,328
Health Care Premium----$300 -----
Payroll Tax---$421$439$896---$357
Fuel Tax$390 $435$450 $420 $441 $576 $465 $465 $393 $615
Net Carbon Charges($133)$55--------
Total($1,964)$1,963$458$2,180($668)($3,102)$2,514$3,819$3,832$2,588
Employment Income of $75,000 - One Income Family with Two Children
Provincial Income Tax$2,365$3,113$2,705$4,527$3,185$1,228$5,952$6,804$6,571$6,101
Provincial Sales Tax-$1,083$1,151$1,837$2,068$2,963$2,694$2,780$2,788$2,804
Health Care Premium-$900--$600 -----
Payroll Tax---$903$940$1,920---$764
Fuel Tax$390 $435$450 $420 $441 $576 $465 $465 $393 $615
Net Carbon Charges($133)$393--------
Total$2,622$5,924$4,306$7,687$7,234$6,687$9,111$10,049$9,752$10,284
Employment Income of $100,000 - Two Income Family with Two Children
Provincial Income Tax$4,625$3,579$4,350$6,358$3,653$4,180$6,828$7,482$7,681$6,696
Provincial Sales Tax-$1,301$1,362$2,183$2,496$3,503$3,406$3,383$3,377$3,410
Health Care Premium-$900--$900-----
Payroll Tax---$1,204$1,254$2,559---$1,019
Fuel Tax$585 $653$675 $630 $662 $864 $698 $698 $590 $923
Net Carbon Charges($32)$506--------
Total$5,178$6,939$6,387$10,375$8,965$11,106$10,932$11,563$11,648$12,048
Employment Income of $200,000 - Two Income Family with Two Children
Provincial Income Tax$13,027$10,944$14,688$19,120$12,632$19,394$19,406$21,467$20,756$19,287
Provincial Sales Tax-$2,148$2,207$3,478$4,127$5,693$5,493$5,424$5,448$5,497
Health Care Premium-$900--$1,350 -----
Payroll Tax---$2,408$2,507$5,119---$2,038
Fuel Tax$585 $653$675 $630 $662 $864 $698 $698 $590 $923
Net Carbon Charges$508$506--------
Total$14,120$15,151$17,570$25,636$21,278$31,070$25,597$27,589$26,794$27,745

Notes

Calculations are based on other provinces' tax parameters known as of March 9, 2018.

* 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.
* Carbon changes are based on the fuel tax gasoline consumption assumptions and natural gas consumption of 130 GJ/year for a family of four.
* Only direct carbon changes are applied and are net of related credit programs (e.g. ACLAR). Cap-and-trade systems such as those in place in Ontario and Quebec are not included.
* 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 2018