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National

Low and middle income Canadians hit hardest by high marginal effective tax rates

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3 minute read

From the Fraser Institute

By Philip Bazel

A new study published by the Fraser Institute today finds that Canadian families and individuals with annual incomes between $30,000 and $60,000 face marginal effective tax rates near or above 50%.

Among the provinces, BC has the lowest tax rates of 38%.

Ontario has a rate of 50% – and high-income families at $300,000+ are taxed lower at 44%.

Families with modest income brackets consistently face disproportionately high marginal effect tax rates, raising questions of fairness and efficiency in the tax and transfer system.

Dig into the numbers and see how your province placed here.

Canadian families and individuals with annual incomes between $30,000 and $60,000 face marginal effective tax rates near or above 50 per cent, finds a new study published by the Fraser Institute, an independent, non-partisan Canadian public policy think-tank.

“Canadian families with modest incomes face high marginal effective tax rates, often higher rates than Canadians in top income tax brackets,” said Jake Fuss, director of fiscal studies at the Fraser Institute, which published Marginal Effective Tax Rates for Working Families in Canada by Philip Bazel, an associate at the School of Public Policy at the University of Calgary.

The marginal effective tax rate (METR) measures the personal income taxes paid (federal and provincial) and the reductions in government benefits, resulting from earning an extra dollar. For example, the Canada Child Benefit, a monthly payment, is reduced as family income increases. In other words, the effective tax rate is the combination of taxes you pay and benefits you lose as you make more money.

Crucially, across the provinces, individuals and families with relatively modest incomes face the highest rates. This unfortunately creates a disincentive for earning additional income, as the financial benefits are significantly offset by increased taxes and/or reduced government benefits.

Canadian families with modest incomes, particularly those earning between $30,000 and $60,000, face the highest marginal effective tax rates. For example, families earning a household income of $60,000 are subject to an effective tax rate of 50 per cent or higher in every province. In Quebec, the METR is as high as 67 per cent at this income level.

Among provinces, BC has the lowest rate (38 per cent) averaging across the $30,000 to $60,000 bracket. Ontario’s rate for the $30,000 to $60,000 bracket is 6 percentage points higher (50 per cent) than high-income families at $300,000 or higher (44 per cent).

“Families with modest income brackets consistently face disproportionately high METRs, raising questions of fairness and efficiency in the tax and transfer system,” Bazel said.

“These findings highlight the need to prioritize METR reductions for low-income families.”

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Business

Storm clouds of uncertainty as BC courts deal another blow to industry and investment

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From the Fraser Institute

By Tegan Hill and Jason Clemens

Recent court decision adds to growing uncertainty in B.C.

A recent decision by the B.C. Court of Appeal further clouds private property rights and undermines investment in the province. Specifically, the court determined British Columbia’s mineral claims system did not follow the province’s Declaration on the Rights of Indigenous Peoples Act (DRIPA), which incorporated the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP) into law.

DRIPA (2019) requires the B.C. provincial government to “take all measures necessary to ensure the laws of British Columbia are consistent with the Declaration,” meaning that all legislation in B.C. must conform to the principles outlined in the UNDRIP, which states that “Indigenous peoples have the right to the lands, territories and resources which they have traditionally owned, occupied or otherwise used or acquired.” The court’s ruling that the provincial government is not abiding by its own legislation (DRIPA) is the latest hit for the province in terms of ongoing uncertainty regarding property rights across the province, which will impose massive economic costs on all British Columbians until it’s resolved.

Consider the Cowichan First Nations legal case. The B.C. Supreme Court recently granted Aboriginal title to over 800 acres of land in Richmond valued at $2.5 billion, and where such aboriginal title is determined to exist, the court ruled that it is “prior and senior right” to other property interests. Put simply, the case puts private property at risk in BC.

The Eby government is appealing the case, yet it’s simultaneously negotiating bilateral agreements that similarly give First Nations priority rights over land swaths in B.C.

Consider Haida Gwaii, an archipelago on Canada’s west coast where around 5,000 people live—half of which are non-Haida. In April 2024, the Eby government granted Haida Aboriginal title over the land as part of a bilateral agreement. And while the agreement says private property must be honoured, private property rights are incompatible with communal Aboriginal title and it’s unclear how this conflict will be resolved.

Moreover, the Eby government attempted to pass legislation that effectively gives First Nations veto power over public land use in B.C. in 2024. While the legislation was rescinded after significant public backlash, the Eby’s government’s continued bilateral negotiations and proposed changes to other laws indicate it’s supportive of the general move towards Aboriginal title over significant parts of the province.

UNDRIP was adopted by the United Nations in 2007 and the B.C. Legislature adopted DRIPA in 2019. DRIPA requires that the government must secure “free, prior and informed consent” before approving projects on claimed land. Premier Eby is directly tied to DRIPA since he was the attorney general and actually drafted the interpretation memo.

The recent case centres around mineral exploration. Two First Nations groups—the Gitxaala Nation and the Ehattesaht First Nation—claimed the duty to consult was not adequately met and that granting mineral claims in their land “harms their cultural, spiritual, economic, and governance rights over their traditional territories,” which is inconsistent with DRIPA.

According to a 2024 survey of mining executives, more uncertainty is the last thing B.C. needs. Indeed, 76 per cent of respondents for B.C. said uncertainty around protected land and disputed land claims deters investment compared to only 29 per cent and 44 per cent (respectively) for Saskatchewan.

This series of developments have and will continue to fuel uncertainty in B.C. Who would move to or invest in B.C. when their private property, business, and investment is potentially at risk?

It’s no wonder British Columbians are leaving the province in droves. According to the B.C. Business Council, nearly 70,000 residents left B.C. for other parts of Canada last year. Similarly, business investment (inflation-adjusted) fell by nearly 5 per cent last year, exports and housing starts were down, and living standards in the province (as measured by per-person GDP) contracted in both 2023 and 2024.

B.C.’s recent developments will only worsen uncertainty in the province, deterring investment and leading to stagnant or even declining living standards for British Columbians. The Eby government should do its part to reaffirm private property rights, rather than continue fuelling uncertainty.

Tegan Hill

Director, Alberta Policy, Fraser Institute

Jason Clemens

Executive Vice President, Fraser Institute
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Health

US podcaster Glenn Beck extends a lifeline to a Saskatchewan woman waiting for MAiD

Published on

From LifeSiteNews

By Anthony Murdoch

Jolene Van Alstine was approved for euthanasia after tiring of waiting years for surgery in Canada

A Canadian woman is looking to die by state-sanctioned euthanasia because she has had to endure long wait times to get what she considers to be proper care for a rare parathyroid disease.

The woman is Jolene Van Alstine, whose condition, normocalcemic primary hyperparathyroidism (nPHPT), causes her to experience vomiting, nausea, and bone pain.

As noted in a recent CBC report, Van Alstine claims she is not able to get proper surgery to remove her parathyroid in her home province of Saskatchewan, as there are no surgeons in that province who can perform that type of surgery.

She has said her “friends have stopped visiting me” and she is “isolated” and living “alone lying on the couch for eight years, sick and curled up in a ball, pushing for the day to end.”

“I go to bed at six at night because I can’t stand to be awake anymore,” she said.

As a result of her frustrations with the healthcare system, Van Alstine applied for Canada’s Medical Assistance in Dying (MAiD). She was approved for the procedure on January 7, 2026.

Saskatchewan Health Minister Jeremy Cockrill met with Van Alstine last month to try to see if he could help her, but what they talked about remains confidential.

“The Government of Saskatchewan expresses its sincere sympathy for all patients who are suffering with a difficult health diagnosis,” the government said.

As reported by LifeSiteNews, over 23,000 Canadians have died while on wait lists for medical care as Prime Minister Mark Carney’s Liberal government is focused on euthanasia expansions.

Americans offering Jolene surgery help now say they have made contact with her

Van Alstine’s story has gone viral on the social media platform X, catching the attention of well-known American personalities, some who have claimed they can help her.

“If there is any surgeon in America who can do this, I’ll pay for this patient to come down here for treatment,” Glenn Beck wrote Tuesday on X.

“THIS is the reality of ‘compassionate’ progressive healthcare. Canada must END this insanity and Americans can NEVER let it spread here.”

According to Beck in a subsequent X post, he has had “surgeons who emailed us standing by to help her.”

“We are in contact with Jolene and her husband! Please continue to pray for her health,” he wrote on X.

“Will update more soon.”

As reported by LifeSiteNews recently, a Conservative MP’s private member’s bill that, if passed, would ban euthanasia for people with mental illness received the full support of the Euthanasia Prevention Coalition.

Lobby groups have pushed for MAiD to be expanded to minors.

Desiring to expand the procedure to even more Canadians, former Prime Minister Justin Trudeau’s government sought to expand from just the chronically and terminally ill to those suffering solely from mental illness. The current Liberal government appears to want to continue with the MAiD regime.

However, in February, after pushback from pro-life, medical, and mental health groups as well as most of Canada’s provinces, the federal government delayed the mental illness expansion until 2027.

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