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


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