Table of contents
- Increasing access to justice for Albertans
- Keeping Alberta’s tax laws up to date
- Modernizing compensation governance
- Protecting Albertans’ pensions
- Protecting Alberta’s tax advantage
- Providing clarity on public health order decisions
- Streamlining professional governance laws
- Modernizing Alberta’s electricity system
- Implementing red tape reduction
- Modernizing condominium laws
- Enabling energy rebates
- Providing Albertans extra job protection
- Diversifying Alberta’s insurance sector
- Reforming teacher profession discipline processes
- Enhancing sexual assault law education
- Innovating the finance sector
- Making trust laws more efficient
- Transforming continuing care
- Protecting the health of women and girls
- Strengthening public’s right to know
- Designating Alberta's official gemstone
- Protecting roadside workers
- Delivering certainty for public health rules
- Recognizing special days
- Implementing Budget 2022
- Recognizing the Platinum Jubilee
- Renaming Calgary constituency
- Putting students first
- Improving Alberta’s waste management
- Protecting and preserving Alberta’s outdoors
- Improving the affordable housing system
- Restoring tax accountability
- Upholding the value of artists to Alberta
- Strengthening infrastructure planning
- COVID-19 civil liability protection
- Modernizing post-secondary education
- Modernizing public health laws
- Empowering citizen initiatives
- Holding elected officials accountable
- Improving child care
- Establishing the Heroes' Fund
- Strengthening the financial sector
- Financing transportation projects
- Modernizing justice and policing
- Attracting job creating investment
- Improving public health care
- Restoring balance in Alberta’s workplaces
- Strengthening democracy in Alberta
- Making Alberta roads safer
- Strengthening mental health care
- Creating an Alberta Parole Board
- Supporting victims of crime and public safety
- Alberta Sovereignty within a United Canada Act
- Strengthening Alberta’s justice system
- Introducing the Alberta Firearms Act
- Protecting property rights
- Protecting survivors of human trafficking
- Modernizing Alberta's Police Act
- Preserving Canada's economic prosperity
- Protecting critical infrastructure
- Carbon tax repeal
- Job Creation Tax Cut
- Public sector wage arbitration deferral
- Alberta Senate Election Act
Status: Bill 1 passed third reading on November 7, 2023
Ministry responsible: Treasury Board and Finance
Overview
Bill 1, the Alberta Taxpayer Protection Amendment Act, 2023, would prohibit the government from increasing personal or corporate income tax rates without Albertans’ approval through a referendum. It would also prohibit reducing personal income tax bracket thresholds and basic personal, spousal and equivalent-to-spouse credit amounts without a referendum.
Alberta’s tax advantage is clear – Albertans and Alberta businesses currently pay the lowest overall taxes in the country. It’s important we do everything that we can to protect it.
Key changes
If passed, Bill 1 will amend the Alberta Taxpayer Protection Act to prevent the provincial government from taking the following actions without first asking Albertans through a referendum:
- increasing corporate income tax rates
- increasing personal income tax rates
- reducing personal income tax bracket thresholds
- reducing the basic personal, spousal or equivalent-to-spouse credit amounts
Next steps
If passed, the Alberta Taxpayer Protection Amendment Act, 2023 will come into effect on royal assent.
News
- Protecting Albertans against future tax hikes (October 30, 2023)
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