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1985

61.8

55.0

66.5

62.9

100.9

94.4

85.1

104.0

168.6

93.4

1986

64.4

57.4

68.4

68.0

105.8

100.3

88.2

91.5

132.4

93.7

1987

64.3

59.7

68.6

68.4

105.8

101.1

91.9

97.1

126.7

92.3

1988

62.6

60.0

66.6

67.7

106.2

102.1

92.2

95.8

119.9

94.9

1989

62.1

60.8

64.8

66.4

102.9

104.2

90.4

107.9

114.4

96.9

1990

65.0

61.6

68.4

67.9

103.5

101.6

88.3

107.7

119.9

98.1

1991

68.3

66.5

70.3

72.0

108.1

99.3

90.6

98.0

117.3

97.4

1992

68.4

69.3

71.0

74.7

108.8

97.3

91.8

102.9

113.5

102.1

1993

69.1

69.6

68.7

75.4

106.1

97.3

93.4

108.2

112.4

106.5

1994

69.2

69.7

69.1

77.1

103.7

97.3

94.4

108.5

113.3

109.6

1995

70.9

69.5

67.8

78.7

106.2

97.4

94.4

106.6

108.4

107.8

It is precisely these kinds of differencesacross provinces that motivate the use of equalization transfers. As wediscuss in more detail in the next section, these transfers are designed tocompensate those provinces that have below-average tax capacities.

HFI of Provincial Taxes AfterIntergovernmental Transfers

Table B.7 indicates provincial per capitarevenues when federal-provincial transfers are included as provincialrevenues.

Table B.7: Provincial Governments Per Capita Revenues, AfterIntergovernmental Transfers, as a Percentage of Canadian Average

Year

NFLD.

P.E.I.

N.S.

N.B.

QUE.

ONT.

MAN.

SASK.

ALB.

B.C.

1961

73.5

76.1

82.4

86.0

88.7

104.7

95.2

114.5

115.2

124.0

1962

81.5

79.1

83.6

82.0

90.5

106.5

89.2

117.1

112.4

113.6

1963

74.0

82.1

79.0

80.5

90.9

106.8

89.6

118.6

111.4

115.0

1964

76.0

75.1

77.3

82.5

95.0

104.8

90.9

116.7

104.6

115.1

1965

84.0

83.6

79.9

86.0

93.5

103.6

94.8

114.2

107.0

115.7

1966

80.1

78.1

82.6

83.5

94.3

105.6

93.7

113.7

102.8

111.0

1967

82.5

81.1

89.1

82.1

95.8

105.8

92.5

106.9

103.0

105.4

1968

82.5

78.6

88.1

82.1

94.9

107.7

93.8

102.4

100.0

105.5

1969

83.6

89.9

89.7

82.8

92.9

107.7

96.4

98.4

101.7

107.8

1970

85.2

84.6

84.2

81.5

94.1

108.9

98.3

94.1

104.9

99.4

1971

90.8

95.7

83.4

85.5

97.9

105.0

97.3

97.9

104.5

98.2

1972

85.4

94.2

91.7

88.7

99.0

102.8

99.5

101.5

104.0

97.3

1973

84.8

95.4

91.9

83.8

99.9

99.7

94.1

101.8

111.1

104.3

1974

89.7

91.5

86.1

85.5

99.1

95.4

94.8

108.6

135.2

101.5

1975

94.0

104.5

91.6

87.0

98.9

91.5

96.9

111.5

141.8

102.4

1976

90.4

103.5

86.2

82.1

98.3

92.5

97.0

107.0

143.6

104.0

1977

92.0

95.6

89.1

84.0

103.2

88.4

93.8

105.6

145.7

103.3

1978

94.2

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