Budget '98 -- Table E3: Environmental Protection Programs

Report E: TAX EXPENDITURES

TABLE E3
ENVIRONMENTAL PROTECTION PROGRAMS

TAX EXPENDITURE 1997/98
Estimated
Cost

PROVINCIAL SALES TAX
($ millions)

Exemptions for the following items:

• Bicycles 4

• Specified energy conservation equipment 10

FUEL TAX

Tax exemption for alternate fuels 17

SCHOOL AND RURAL AREA PROPERTY TAXATION ¹

Exemption for property used for pollution abatement ² 8

¹ Estimates are for the 1997 calendar year and include only school and rural area property taxes levied by the province.

² The property tax exemption for most land and improvements used in pollution abatement equipment was removed for 1997, but existing properties which were exempt in 1996 remain exempt under grandparenting provisions.

Return to Report E: Tax Expenditures

TAX EXPENDITURE			1997/98 Estimated Cost
PROVINCIAL SALES TAX			($ millions)
	Exemptions for the following items:
	•	Bicycles	4
	•	Specified energy conservation equipment	10
FUEL TAX
	Tax exemption for alternate fuels		17
SCHOOL AND RURAL AREA PROPERTY TAXATION ¹
	Exemption for property used for pollution abatement ²		8

¹	Estimates are for the 1997 calendar year and include only school and rural area property taxes levied by the province.
²	The property tax exemption for most land and improvements used in pollution abatement equipment was removed for 1997, but existing properties which were exempt in 1996 remain exempt under grandparenting provisions.