Report H: SUPPLEMENTARY TABLES
TABLE H3
COMPARISON OF PROVINCIAL AND
FEDERAL TAXES BY PROVINCE -- 1998
Tax | British Columbia |
Alberta | Saskat- chewan |
Mani- toba |
Ontario | Quebec | New Bruns- wick |
Nova Scotia |
Prince Edward Island |
New- found- land | |
( $ ) | |||||||||||
Two Income Family of Four -- $90,000 | |||||||||||
1. | Provincial Income Tax | 6,722 | 6,271 | 8,975 | 8,849 | 5,990 | 10,809 | 8,120 | 7,654 | 7,920 | 9,185 |
Net Child Benefits | 0 | 0 | -- | -- | -- | 0 | 0 | -- | -- | -- | |
2. | Property Tax | ||||||||||
-- Gross | 2,142 | 2,300 | 4,000 | 4,264 | 3,850 | 2,900 | 2,500 | 2,672 | 2,400 | 1,100 | |
-- Net | 1,672 | 2,300 | 4,000 | 4,014 | 3,850 | 2,900 | 2,500 | 2,672 | 2,400 | 1,100 | |
3. | Retail Sales Tax | 1,064 | 15 | 1,003 | 1,173 | 1,460 | 1,602 | 1,706 | 1,727 | 1,604 | 1,660 |
4. | Fuel Tax | 165 | 135 | 225 | 173 | 221 | 285 | 161 | 203 | 195 | 248 |
5. | Provincial Direct Taxes | 9,623 | 8,721 | 14,203 | 14,209 | 11,521 | 15,596 | 12,487 | 12,256 | 12,119 | 12,193 |
6. | Health Care Premiums/Payroll Tax | 864 | 816 | -- | 2,025 | 1,755 | 3,375 | -- | -- | -- | 1,350 |
7. | Total Provincial Tax | 10,487 | 9,537 | 14,203 | 16,234 | 13,276 | 18,971 | 12,487 | 12,256 | 12,119 | 13,543 |
8. | Federal Income Tax | 13,511 | 13,511 | 13,511 | 13,511 | 13,511 | 13,511 | 13,511 | 13,511 | 13,511 | 13,511 |
9. | Net Federal GST | 1,525 | 1,645 | 1,473 | 1,478 | 1,574 | 1,390 | 1,493 | 1,511 | 1,458 | 1,452 |
10. | Total Tax | 25,523 | 24,693 | 29,187 | 31,223 | 28,361 | 33,872 | 27,491 | 27,278 | 27,088 | 28,506 |
Two Income Family of Four -- $55,000 | |||||||||||
1. | Provincial Income Tax | 3,189 | 3,036 | 4,321 | 3,924 | 2,842 | 4,587 | 3,852 | 3,631 | 3,757 | 4,357 |
Net Child Benefits | 0 | 101 | -- | -- | -- | (157) | 0 | -- | -- | -- | |
2. | Property Tax | ||||||||||
-- Gross | 1,975 | 1,600 | 2,700 | 2,964 | 2,500 | 1,900 | 1,400 | 2,003 | 1,500 | 850 | |
-- Net | 1,505 | 1,600 | 2,700 | 2,714 | 2,500 | 1,900 | 1,400 | 2,003 | 1,500 | 850 | |
3. | Retail Sales Tax | 795 | 11 | 770 | 909 | 1,094 | 1,279 | 1,302 | 1,312 | 1,221 | 1,279 |
4. | Fuel Tax | 165 | 135 | 225 | 173 | 221 | 285 | 161 | 203 | 195 | 248 |
5. | Provincial Direct Taxes | 5,654 | 4,883 | 8,016 | 7,720 | 6,657 | 7,894 | 6,715 | 7,149 | 6,673 | 6,734 |
6. | Health Care Premiums/Payroll Tax | 864 | 816 | -- | 1,238 | 1,073 | 2,063 | -- | -- | -- | 825 |
7. | Total Provincial Tax | 6,518 | 5,699 | 8,016 | 8,958 | 7,730 | 9,957 | 6,715 | 7,149 | 6,673 | 7,559 |
8. | Federal Income Tax | 6,409 | 6,409 | 6,409 | 6,409 | 6,409 | 6,409 | 6,409 | 6,409 | 6,409 | 6,409 |
9. | Net Federal GST | 1,140 | 1,223 | 1,130 | 1,146 | 1,180 | 1,109 | 1,139 | 1,148 | 1,110 | 1,119 |
10. | Total Tax | 14,067 | 13,331 | 15,555 | 16,513 | 15,319 | 17,475 | 14,263 | 14,706 | 14,192 | 15,087 |
Two Income Family of Four -- $30,000 | |||||||||||
1. | Provincial Income Tax | 1,211 | 940 | 1,302 | 881 | 239 | (690) | 1,463 | 1,379 | 1,427 | 1,654 |
Net Child Benefits | (718) | (741) | -- | -- | -- | (237) | (52) | -- | -- | -- | |
2. | Property Tax | ||||||||||
-- Gross | 1,975 | 1,600 | 2,700 | 2,964 | 2,500 | 1,900 | 1,400 | 2,003 | 1,500 | 850 | |
-- Net | 1,505 | 1,600 | 2,700 | 2,714 | 2,500 | 1,900 | 1,400 | 2,003 | 1,500 | 850 | |
3. | Retail Sales Tax | 531 | 8 | 560 | 644 | 773 | 968 | 921 | 928 | 865 | 961 |
4. | Fuel Tax | 165 | 135 | 225 | 173 | 221 | 285 | 161 | 203 | 195 | 248 |
5. | Provincial Direct Taxes | 2,694 | 1,942 | 4,787 | 4,412 | 3,733 | 2,226 | 3,893 | 4,513 | 3,987 | 3,713 |
6. | Health Care Premiums/Payroll Tax | 691 | 816 | -- | 675 | 585 | 1,125 | -- | -- | -- | 450 |
7. | Total Provincial Tax | 3,385 | 2,758 | 4,787 | 5,087 | 4,318 | 3,351 | 3,893 | 4,513 | 3,987 | 4,163 |
8. | Federal Income Tax | 2,434 | 2,434 | 2,434 | 2,434 | 2,434 | 2,434 | 2,434 | 2,434 | 2,434 | 2,434 |
9. | Net Federal GST | 307 | 370 | 368 | 358 | 380 | 386 | 353 | 358 | 333 | 329 |
10. | Total Tax | 6,126 | 5,562 | 7,589 | 7,879 | 7,132 | 6,171 | 6,680 | 7,305 | 6,754 | 6,926 |
Unattached Individual -- $25,000 | |||||||||||
1. | Provincial Income Tax | 1,359 | 1,302 | 1,850 | 1,557 | 1,068 | 2,172 | 1,642 | 1,547 | 1,601 | 1,857 |
2. | Property Tax | -- | -- | -- | -- | -- | -- | -- | -- | -- | -- |
3. | Retail Sales Tax | 388 | 5 | 369 | 482 | 594 | 638 | 653 | 658 | 734 | 643 |
4. | Fuel Tax | 110 | 90 | 150 | 115 | 147 | 190 | 107 | 135 | 130 | 165 |
5. | Provincial Direct Taxes | 1,857 | 1,397 | 2,369 | 2,154 | 1,809 | 3,000 | 2,402 | 2,340 | 2,465 | 2,665 |
6. | Health Care Premiums/Payroll Tax | 432 | 408 | -- | 563 | 488 | 938 | -- | -- | -- | 375 |
7. | Total Provincial Tax | 2,289 | 1,805 | 2,369 | 2,717 | 2,297 | 3,938 | 2,402 | 2,340 | 2,465 | 3,040 |
8. | Federal Income Tax | 2,732 | 2,732 | 2,732 | 2,732 | 2,732 | 2,732 | 2,732 | 2,732 | 2,732 | 2,732 |
9. | Net Federal GST | 266 | 308 | 265 | 277 | 292 | 246 | 269 | 273 | 247 | 259 |
10. | Total Tax | 5,287 | 4,845 | 5,366 | 5,726 | 5,321 | 6,916 | 5,403 | 5,345 | 5,444 | 6,031 |
Unattached Individual -- $80,000 | |||||||||||
1. | Provincial Income Tax | 8,570 | 7,443 | 10,765 | 10,241 | 7,902 | 12,888 | 9,441 | 8,899 | 9,609 | 10,956 |
2. | Property Tax | ||||||||||
-- Gross | 1,380 | 1,650 | 2,700 | 2,704 | 2,200 | 2,400 | 1,250 | 2,500 | 1,500 | 1,200 | |
-- Net | 910 | 1,650 | 2,700 | 2,454 | 2,200 | 2,400 | 1,250 | 2,500 | 1,500 | 1,200 | |
3. | Retail Sales Tax | 860 | 10 | 774 | 1,008 | 1,293 | 1,270 | 1,411 | 1,437 | 1,572 | 1,340 |
4. | Fuel Tax | 165 | 135 | 225 | 173 | 221 | 285 | 161 | 203 | 195 | 248 |
5. | Provincial Direct Taxes | 10,505 | 9,238 | 14,464 | 13,876 | 11,616 | 16,843 | 12,263 | 13,039 | 12,876 | 13,744 |
6. | Health Care Premiums/Payroll Tax | 432 | 408 | -- | 1,800 | 1,560 | 3,000 | -- | -- | -- | 1,200 |
7. | Total Provincial Tax | 10,937 | 9,646 | 14,464 | 15,676 | 13,176 | 19,843 | 12,263 | 13,039 | 12,876 | 14,944 |
8. | Federal Income Tax | 16,089 | 16,089 | 16,089 | 16,089 | 16,089 | 16,089 | 16,089 | 16,089 | 16,089 | 16,089 |
9. | Net Federal GST | 1,261 | 1,397 | 1,191 | 1,213 | 1,294 | 1,093 | 1,235 | 1,257 | 1,177 | 1,173 |
10. | Total Tax | 28,287 | 27,132 | 31,744 | 32,978 | 30,559 | 37,025 | 29,587 | 30,385 | 30,142 | 32,206 |
Senior Couple with Equal Pension Incomes -- $30,000 | |||||||||||
1. | Provincial Income Tax | 667 | 237 | 960 | 98 | (57) | 589 | 805 | 759 | 786 | 911 |
2. | Property Tax | ||||||||||
-- Gross | 1,975 | 1,600 | 2,700 | 2,964 | 2,500 | 1,900 | 1,400 | 2,003 | 1,500 | 850 | |
-- Net | 1,230 | 1,600 | 2,700 | 2,714 | 2,500 | 1,900 | 1,400 | 2,003 | 1,500 | 850 | |
3. | Retail Sales Tax | 679 | 15 | 640 | 763 | 915 | 1,198 | 1,204 | 1,179 | 1,077 | 1,225 |
4. | Fuel Tax | 110 | 90 | 150 | 115 | 147 | 190 | 107 | 135 | 130 | 165 |
5. | Provincial Direct Taxes | 2,686 | 1,942 | 4,450 | 3,690 | 3,505 | 3,877 | 3,516 | 4,076 | 3,493 | 3,151 |
6. | Health Care Premiums/Payroll Tax | 768 | 816 | -- | -- | -- | -- | -- | -- | -- | -- |
7. | Total Provincial Tax | 3,454 | 2,758 | 4,450 | 3,690 | 3,505 | 3,877 | 3,516 | 4,076 | 3,493 | 3,151 |
8. | Federal Income Tax | 1,340 | 1,340 | 1,340 | 1,340 | 1,340 | 1,340 | 1,340 | 1,340 | 1,340 | 1,340 |
9. | Net Federal GST | 852 | 920 | 813 | 847 | 852 | 850 | 862 | 840 | 828 | 879 |
10. | Total Tax | 5,646 | 5,018 | 6,603 | 5,877 | 5,697 | 6,067 | 5,718 | 6,256 | 5,661 | 5,370 |
Personal Income Tax
Net Child Benefits
Property Tax
Sales and Fuel Tax Estimates
Health Care Premiums/Payroll Tax
Effective Tax Rates
CONTENTS FOR BUDGET 98: REPORTS | ||||
CONTENTS FOR BUDGET 98 |