Interprovincial Tax & Health Care Premium Comparison 2017

ABBCSKMBONQCNBNSPENL
Provincial Income Tax($2,147)$650($634)($77)($2,595)($4,339)$683$1,607$1,492$525
Provincial Sales Tax-$788$844$1,372$813$924$1,104$1,850$1,669$1,003
Health Care Premium-$264--$300 -----
Payroll Tax---$315$441$940---$380
Fuel Tax$390 $435$450 $420 $441 $576 $465 $465 $393 $990
Total($1,891)$2,238$660$2,030($600)($1,899)$2,252$3,922$3,554$2,898
Provincial Income Tax$2,455$3,155$2,816$4,589$3,150$3,181$6,015$6,872$6,605$6,210
Provincial Sales Tax-$1,014$1,089$1,763$2,125$2,904$2,293$2,384$2,392$2,403
Health Care Premium-$1,800 --$600 -----
Payroll Tax---$674 $946$2,015---$813
Fuel Tax$390 $435$450 $420 $441 $576 $465 $465 $393 $990
Total$2,711$6,805$4,355$7,446$7,262$8,676$8,773$9,721$9,390$10,416
Provincial Income Tax$4,676$3,623$4,556$6,404$3,594$6,266$6,894$7,804$7,719$6,819
Provincial Sales Tax-$1,240$1,294$2,110$2,581$3,128$2,931$2,905$2,908$2,933
Health Care Premium-$1,800 --$900-----
Payroll Tax---$899$1,261$2,686---$1,084
Fuel Tax$585 $653$675 $630 $662 $864 $698 $698 $590 $1,485
Total$5,195$7,817$6,525$10,043$8,998$12,944$10,523$11,407$11,217$12,321
Provincial Income Tax$13,082$11,086$15,318$19,245$12,732$21,534$19,529$21,502$20,800$19,495
Provincial Sales Tax-$2,186$2,136$3,451$4,345$5,622$4,799$4,743$4,763$4,800
Health Care Premium-$1,800 --$1,350 -----
Payroll Tax---$1,798$2,522$5,373---$2,169
Fuel Tax$585 $653$675 $630 $662 $864 $698 $698 $590 $1,485
Total$14,006$16,226$18,129$25,124$21,611$33,393$25,026$26,943$26,153$27,949

Notes

Calculations are based on other provinces' tax parameters known as of March 3, 2017.

* 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 betwen two spouses.
* The children in each family are assumed to be 6 and 12 years old.

Sources

Alberta Finance, Tax Plan, Chapter: Budget 2017