"[2] According to the Fraser Institute, in "2014, Alberta had the lowest top combined federal-provincial/state tax rate out of 60 Canadian provinces and American states.
"[2] The province's top rate was in the "highest third of North American jurisdictions.
"[2] The report said that, "Comparing the marginal personal income tax rate at four different income levels reveals that Alberta no longer [had] a distinct tax advantage in any of those levels examined.
"[2] While Alberta was the only Canadian province to not have a provincial sales tax, compared to "American energy jurisdictions" this does not give Alberta an advantage as "there are several states with neither a federal nor a state-level sales tax.
This reduction was originally scheduled to occur over 3 years, but was then accelerated as part of the COVID response, "Alberta's Recovery Plan", in 2020.