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60 Tax Memo 1 (1978)

handle is hein.journals/taxmmo60 and id is 1 raw text is: TAX MEMO June 1978 This Memo provides highlights of the 1978 provincial budgets and the 1976- 77 Provincial Public Accounts, together with Statistics Canada material on prov- incial public finances. It is intended to update the provincial data shown in our biennial Provincial and Municipal Fin- ances, last issued in 1977. In the first part of the Memo we summarize the highlights of each province's budget, give details on the tax changes intro- duced and subsequently enacted and a synopsis of revenue, expenditure and debt (Table 3). In addition, the fed- eral program for reduction of provin- cial retail sales taxes is summarized and the results have been added to the bud- get figures presented for each province. The data in this part are based on the figures shown in budget speeches, Esti- mates, Public Accounts and the federal budget, adjusted by the Foundation to a roughly comparable basis. Insufficient data are available to allow the detailed adjustments necessary for interprovin- cial comparisons or to allow us to aggregate the figures for the individual provinces. The basic information on provincial borrowing has been extended with the addition of our own estimates of the amount of Canada Pension Plan funds available to each province in the fiscal year 1978-79. The second part of the Memo is based on Statistics Canada material, which has been fully adjusted to elimi- nate accounting differences among the provinces. It also provides an analysis of revenue by source and expenditure by function that cuts across the tradi- tional provincial concepts of depart- mental or agency organizations. Provincial Budgets The lot of the provincial treasurer was not a happy one in 1978. Most had 100 University Avenue Toronto, Canada M5J 1V6 Additional copies of this Memo may be obtained at a price of $2.50. ISBN 0576-6230 No. 60 © 1978, Canadian Tax Foundation PROVINCIAL FINANCES, 1978 (Including Details of Budget Tax Changes) CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES

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