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The Fraser Institute

July 2000 Fraser Forum: Tax Freedom Day 2000 - Tables

Table 1: Taxes of the Average Family (with two or more individuals), 2000, preliminary estimates
  Cash Income Income tax Sales taxes Liquor, tobacco, amuse- ment, & other excise taxes Auto, fuel, & motor vehicle licence taxes Social security, pension, medical, & hospital taxes Property taxes Import duties Profits tax Natural resource levies Other taxes Total tax bill
NF 49,644 6,183 3,703 1,852 942 3,329 1,456 128 1,861 103 727 20,285
PE 54,485 7,939 5,260 1,771 1,054 4,547 1,214 176 1,372 9 470 23,811
NS 53,505 8,642 4,221 1,875 944 4,152 2,002 169 2,255 12 267 24,538
NB 52,033 7,772 4,279 1,623 1,029 4,366 1,427 178 1,601 122 430 22,829
QC 57,751 11,219 4,930 1,668 946 6,633 1,706 198 2,066 63 374 29,805
ON 71,289 11,937 6,156 1,893 1,020 6,599 2,455 259 2,629 38 641 33,627
MB 60,423 10,435 4,730 2,133 803 4,696 2,091 212 2,661 143 1,461 29,366
SK 53,733 8,439 4,230 1,915 1,306 4,052 2,356 191 3,129 1,082 696 27,398
AB 68,209 11,678 2,415 2,458 732 5,753 2,285 240 3,117 1,910 950 31,539
BC 59,266 10,542 4,709 1,859 549 5,404 2,484 227 3,042 847 922 30,585
CDA 63,605 11,108 5,081 1,911 922 6,068 2,337 226 2,724 361 666 31,406
Source: The Fraser Institute, 2000.


Table 2: Taxes of the Average Family (two or more Individuals), 1999, revised estimates
  Cash Income Income tax Sales taxes Liquor, tobacco, amusement, & other excise taxes Auto, fuel, & motor vehicle licence taxes Social security, pension, medical, & hospital taxes Property taxes Import duties Profits tax Natural resource levies Other taxes Total tax bill
NF 47,963 6,223 3,631 1,773 913 3,055 1,532 122 1,940 83 719 19,991
PE 52,128 7,949 5,036 1,722 1,063 4,365 1,177 171 1,280 10 479 23,251
NS 51,626 8,814 4,110 1,823 907 3,958 1,946 165 2,119 12 260 24,113
NB 49,805 7,961 4,143 1,591 1,023 4,114 1,413 172 1,519 115 426 22,476
QC 55,089 11,282 4,765 1,642 926 6,408 1,738 191 1,932 75 373 29,331
ON 68,256 12,124 5,963 1,878 1,005 6,376 2,255 251 2,351 47 681 32,931
MB 57,667 10,094 4,516 2,059 789 4,443 2,145 203 2,613 67 1,446 28,375
SK 52,690 9,168 3,775 1,915 1,359 3,877 2,125 186 2,724 1,362 677 27,168
AB 65,439 12,028 2,349 2,439 740 5,600 2,081 234 2,535 2,098 1,036 31,140
BC 57,398 10,834 4,608 1,860 567 5,268 2,281 221 2,792 894 975 30,300
CDA 61,005 11,310 4,918 1,890 917 5,856 2,219 219 2,477 400 693 30,899
Source: The Fraser Institute, 2000.


Table 3: Difference in the Average Family's Tax Bill between 2000 and 1999
  Cash Income Income tax Sales taxes Liquor, tobacco, amuse- ment, & other excise taxes Auto, fuel, & motor vehicle licence taxes Social security, pension, medical, & hospital taxes Property taxes Import duties Profits tax Natural resource levies Other taxes Total tax bill
NF 1,681 (40) 72 80 30 275 (76) 5 (79) 20 7 293
PE 2,357 (10) 225 49 (10) 182 37 5 91 (1) (9) 560
NS 1,879 (172) 111 52 36 194 56 4 136 (0) 8 425
NB 2,228 (189) 137 33 7 252 14 6 82 7 5 353
QC 2,661 (62) 165 26 20 225 (31) 8 134 (11) 1 473
ON 3,033 (187) 192 15 14 224 200 8 278 (9) (40) 697
MB 2,756 341 214 74 14 253 (54) 9 48 76 15 991
SK 1,043 (729) 456 (0) (53) 175 231 5 405 (279) 19 230
AB 2,770 (350) 66 20 (8) 153 204 7 582 (188) (86) 400
BC 1,868 (291) 101 (1) (18) 136 203 6 251 (47) (53) 286
CDA 2,600 (202) 163 21 5 212 117 7 248 (39) (26) 506
Source: The Fraser Institute, 2000.


Table 4: Average Income and Tax for Three Different Types of Family, 2000 preliminary estimates
1. Families and unattached individuals
  NF PE NS NB QC ON MB SK AB BC CDA
Average Cash Income 43,851 44,303 43,844 44,166 44,782 58,554 49,884 43,356 54,915 46,480 51,174
Total Tax 17,771 18,487 19,147 19,756 21,929 27,907 23,475 20,757 24,704 22,717 24,309
Tax Rate 40.5% 41.7% 43.7% 44.7% 49.0% 47.7% 47.1% 47.9% 45.0% 48.9% 47.5%
Tax Rate (excluding natural resources) 40.3% 41.7% 43.7% 44.5% 48.9% 47.6% 46.8% 46.0% 42.2% 47.5% 46.9%
2. Families with two or more individuals
  NF PE NS NB QC ON MB SK AB BC CDA
Average Cash Income 49,644 54,485 53,505 52,033 57,751 71,289 60,423 53,733 68,209 59,266 63,605
Total Tax 20,285 23,811 24,538 22,829 29,805 33,627 29,366 27,398 31,539 30,585 31,406
Tax Rate 40.9% 43.7% 45.9% 43.9% 51.6% 47.2% 48.6% 51.0% 46.2% 51.6% 49.4%
Tax Rate (excluding natural resources) 40.7% 43.7% 45.8% 43.6% 51.5% 47.1% 48.4% 49.0% 43.4% 50.2% 48.8%
3. Families of four (parents and two children under 18)
  NF PE NS NB QC ON MB SK AB BC CDA
Average Cash Income 55,498 59,680 69,926 64,939 65,794 82,673 66,484 60,973 82,283 66,666 74,279
Total Tax 22,143 28,185 33,065 28,612 34,501 37,595 31,719 29,362 38,203 32,469 35,274
Tax Rate 39.9% 47.2% 47.3% 44.1% 52.4% 45.5% 47.7% 48.2% 46.4% 48.7% 47.5%
Tax Rate (excluding natural resources) 39.7% 47.2% 47.3% 43.8% 52.3% 45.4% 47.4% 45.9% 43.3% 47.0% 46.9%
Source: The Fraser Institute, 2000.


Table 5: Breakdown of the Average Family's* Tax Bill by Level of Government, 2000 preliminary estimate
  Federal govern-ment Provincial** govern-ment Municipal govern-ment Tax bill**
NF 10,384 8,318 1,479 20,181
PEI 13,302 9,899 602 23,802
NS 13,875 8,639 2,013 24,527
NB 13,255 8,639 813 22,706
QC 14,579 13,454 1,708 29,741
ON 19,545 11,663 2,381 33,589
MB 16,214 10,890 2,118 29,223
SK 14,460 9,398 2,457 26,315
AB 18,425 9,745 1,461 29,630
BC 17,909 10,251 1,578 29,738
CDA 17,274 11,681 2,089 31,044
* The average family with two or more individuals. ** Excludes natural resource levies. Source: The Fraser Institute, 2000.


Table 6: Tax Freedom Days*
  1981** 1985** 1992 1999re 2000pe
NF May 18 May 9 May 15 June 3 May 30
PE May 6 June 7 May 17 June 13 June 9
NS May 11 May 17 June 1 June 21 June 17
NB May 6 June 2 May 24 June 15 June 10
QC June 7 June 17 June 13 July 15 July 8
ON May 29 May 26 June 12 June 27 June 22
MB May 17 May 5 June 9 June 30 June 27
SK May 24 May 17 June 15 July 9 July 6
AB May 30 May 22 June 5 June 24 June 19
BC June 9 June 16 June 20 July 13 July 8
CDA May 30 June 6 June 11 July 5 June 30
Without natural resources taxes
SK May 15 May 9 June 10 June 29 June 29
AB May 6 May 3 May 29 June 12 June 8
BC June 6 June 12 June 17 July 7 July 3
CDA May 27 June 4 June 9 July 3 June 28
*Based on total taxes as a percentage of cash income for families with two or more individuals. re = revised estimates. pe = preliminary estimates. **Will be revised when Statistics Canada's historical revision of the Provincial Economic Accounts is completed. Source: The Fraser Institute, 2000.


Table 7: Tax Rates*, percent
  1981** 1985** 1992 1999re 2000pe
NF 37.4 34.9 36.7 41.7 40.9
PE 34.2 42.8 37.2 44.6 43.7
NS 35.5 37.0 41.4 46.7 45.9
NB 34.2 41.6 39.1 45.1 43.9
QC 42.9 45.6 44.6 53.2 51.6
ON 40.3 39.5 44.3 48.2 47.2
MB 37.2 33.8 43.5 49.2 48.6
SK 39.0 37.1 45.2 51.6 51.0
AB 40.6 38.5 42.6 47.6 46.2
BC 43.4 45.2 46.6 52.8 51.6
CDA 40.8 42.7 44.0 50.7 49.4
Without natural resources taxes
SK 36.5 34.8 44.0 49.0 49.0
AB 34.2 33.3 40.5 44.4 43.4
BC 42.6 44.3 45.7 51.2 50.2
CDA 39.9 42.1 43.6 50.0 48.8
*Based on total taxes as a percentage of cash income for families with two or more individuals. **Will be revised when Statistics Canada's historical revision of the Provincial Economic Accounts is completed. Source: The Fraser Institute, 2000.


Table 8: The Distribution of Cash Income and Tax Across Deciles*, and the Average Tax Rate by Decile, 2000, preliminary estimates
Decile 1 2 3 4 5 6 7 8 9 10
Distribution across deciles
Tax 0.4% 1.2% 2.6% 4.5% 6.4% 8.5% 10.6% 13.3% 17.3% 35.1%
Income 1.4% 3.2% 4.5% 5.7% 7.2% 8.9% 10.8% 13.2% 16.5% 28.6%
Average tax rate
  15.2% 18.9% 29.3% 38.9% 44.3% 47.4% 48.8% 50.0% 52.1% 60.9%
*Deciles group families from lowest to highest incomes, with each group containing ten percent of all families. The first decile, for example, represents the ten percent of families with the lowest incomes. Note: deciles may not sum to 100% due to rounding. Source: The Fraser Institute, 2000.


Table 9: 2000 Tax Freedom Days, and Federal Transfers as a Percent of Total Provincial Revenue
Province Tax Freedom Day* Province Federal Transfers as a Percent of Total Provincial Revenue
NF May 30 NS 38.6
PE June 9 PE 38.6
NB June 10 NF 37.8
NS June 17 NB 36.8
AB June 19 MB 30.0
ON June 22 SK 16.6
MB June 27 QC 15.1
SK July 6 BC 12.6
BC July 8 ON 9.7
QC July 8 AB 7.6
*Based on total taxes as a percentage of cash income for families with two or more individuals. Sources: The Fraser Institute, 2000; and 2000 provincial budgets.




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