Alberta’s tax advantage is an estimate of the total additional provincial taxes and carbon charges that individuals and businesses would pay if Alberta had the same tax system and carbon charges as other provinces.
Alberta continues to have an overall tax advantage compared to other provinces, with no sales tax, no payroll tax and no health premium. Even when the carbon price rises to $30 per tonne in 2018, Albertans and Alberta businesses will still pay at least $8.7 billion less in total taxes and carbon charges than if Alberta had the same tax system and carbon charges as any other province.
For more information, see the Government of Alberta 2017-20 Fiscal Plan (Tax Plan chapter).
This graph shows the total additional provincial tax and carbon charges that individuals and businesses would pay if Alberta had the same tax system and carbon charges as other provinces. This information reflects tax rates for other provinces known as of March 3, 2017. A minimum carbon charge of $10/tonne is assumed in 2018 for all provinces according to the federal government’s carbon pricing plan. This comparison includes personal and corporate income tax, sales tax, fuel tax, carbon charges, tobacco tax, health premiums, payroll tax, liquor tax and markups, land transfer tax and other minor taxes.
Click here for Major Provincial Tax Rates, as of March 3, 2017 (Government of Alberta 2017-20 Fiscal Plan, Tax Plan chapter).
Personal Income Tax is collected for the Government of Alberta by the Canada Revenue Agency, at the same time federal income tax is collected.
Tax and Revenue Administration (TRA), a division of Alberta Treasury Board and Finance, is responsible for tax and revenue collection and administration. TRA administers the following programs:
- Alberta Indian Tax Exemption
- Carbon Levy
- Corporate Tax
- Emergency 911 Levy
- Fuel Tax
- Health Cost Recovery
- International Fuel Tax Agreement
- Tobacco Tax
- Tourism Levy
- Unclaimed Property
For more information, please visit the Tax and Revenue Administration website.