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75

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

Own Revenues (Standardized)

Own Revenues plus Equalization

Own Revenues plus Equalization,
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


FISCAL YEAR 1991/92


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


FISCAL YEAR 1997/98


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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