While Alberta continues to set the standard for fiscal performance in Canada, B.C. has significantly improved and is quickly catching up. At the same time, Ontario's fiscal performance has worsened in terms of government spending, taxation, and debts and deficits.

The dramatic business tax relief proposed would place Canada in the upper echelons for investment and development among industrialized countries.

Spending increases in Alberta are cause for concern and could potentially jeopardize the fiscal advantage the province currently enjoys.

Canada's progressive tax system imposes an ever increasing burden on people as they earn more income. Clearly our tax system is sending the wrong message when it penalizes people for being successful.

The main purpose of this book is to provide Canadians with information about much tax in all forms they pay to federal, provincial and municipal governments, and how the size of the tax bill has changed over the years.