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92
93
N.B.
72
92
94
QUE.
86
92
94
ONT.
110
103
101
MAN.
80
92
93
SASK.
87
92
92
ALTA
137
128
125
B.C.
105
99
100
10 PROV
100
100
100
HIGH/LOW
2.18
1.39
1.36
FISCAL YEAR 1994/95
NFLD
65
93
95
P.E.I.
70
93
94
N.S.
75
93
94
N.B.
74
93
94
QUE.
87
93
96
ONT.
103
97
96
MAN.
79
93
94
SASK.
92
94
95
ALTA
143
135
129
B.C.
113
106
105
10 PROV
100
100
100
HIGH/LOW
2.19
1.45
1.38
Table B.9 (Continued): Indexes Of RevenueEquality
(Percentages Of NationalAverage)
FISCAL YEAR 1985/86 | |||
CAP, and EPF | |||
NFLD | 58 | 88 | 89 |
P.E.I. | 60 | 87 | 89 |
N.S. | 72 | 88 | 89 |
N.B. | 67 | 88 | 90 |
QUE. | 80 | 88 | 91 |
ONT. | 100 | 95 | 93 |
MAN. | 81 | 88 | 89 |
SASK. | 103 | 97 | 99 |
ALTA | 194 | 182 | 170 |
B.C. | 100 | 94 | 96 |
10 PROV | 100 | 100 | 100 |
HIGH/LOW | 3.34 | 2.08 | 1.92 |
NFLD | 66 | 93 | 95 |
P.E.I. | 68 | 93 | 95 |
N.S. | 79 | 93 | 95 |
N.B. | 71 | 93 | 95 |
QUE. | 88 | 93 | 96 |
ONT. | 106 | 100 | 99 |
MAN. | 82 | 93 | 95 |
SASK. | 89 | 93 | 93 |
ALTA | 133 | 125 | 122 |
B.C. | 109 | 102 | 102 |
10 PROV | 100 | 100 | 100 |
HIGH/LOW | 2.02 | 1.34 | 1.31 |
NFLD | 68 | 97 | 99 |
P.E.I. | 73 | 97 | 98 |
N.S. | 75 | 95 | 96 |
N.B. | 77 | 97 | 98 |
QUE. | 89 | 95 | 97 |
ONT. | 104 | 98 | 97 |
MAN. | 81 | 95 | 96 |
SASK. | 94 | 92 | 92 |
ALTA | 132 | 125 | 122 |
B.C. | 109 | 103 | 102 |
10 PROV | 100 | 100 | 100 |
HIGH/LOW | 1.96 | 1.36 | 1.32 |
The second column for each province showswhat happens to the index when equalization payments are included. Thesepayments go only to the ten below-average provinces. Not surprisingly,tax capacities are virtually fully equalized for the equalization-receivingprovinces, while the three high-income provinces remain above the nationalaverage.
The final column includes the other majortransfers that the provinces receive, those in support of health, welfare andpost-secondary education.
C. System of IntergovernmentalTransfers
The system of federal-provincial transfersis part of the broader system of fiscal arrangements between the two levels ofgovernment. The fiscal arrangements includes:
Bloc Transfers. There are two majorbloc transfers, Equalization and the Canada Health and Social Transfer(CHST). Equalization transfers are made unconditionally to the low-incomeprovinces based on their tax capacities. They are intended to provide allprovinces with the ability to finance some minimum national standard of publicservices. CHST transfers are basically equal per capita transfers thatare meant to assist the provinces in financing health, post-secondary andwelfare programs. They have some general conditions attached involvingthe design of health and welfare programs. The CHST transfers evolvedfrom a set of shared-cost programs in each of the three generalareas.
Transfers for Specific Purposes. Theseare much less important than the bloc transfers in terms of size, althoughhistorically they were used in shared-cost form to establish major provincialsocial programs in the areas of medical care, hospitals and social assistanceand services. Current examples include highways and immigrationservices.
Tax Harmonization Measures. These arebilateral agreements that involve harmonizing the tax base and sometimes thetax rate structure, and provide for a common tax collection process. Theyexist for selected provinces in the areas of personal income taxation,corporate income taxation and general sales taxation.
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