Provincial governments across the country continued to struggle with eliminating their deficits this year, but most that did so were able to do it without significant tax increases. The main exception was New Brunswick, which raised personal income tax rates across the board.

Although British Columbia, Quebec and Nova Scotia also felt the need to collect more revenue from personal income taxes, these three provinces were able to confine the increase in their income tax rates to high-income individuals.

Prince Edward Island raised its small-business taxes, while those in Nova Scotia declined.

There were only a few other tax increases for individuals and there were several tax goodies doled out – mainly related to residential property taxes.

Here’s a look at the details by province:

british columbia has introduced a new temporary tax bracket for taxable income of $150,000 or higher in 2014 and 2015. The rate is 16.8%, vs the previous rate of 14.7%.

The province also has reversed the basic personal amount tax credit enhancement introduced in 2010, effective as of April 2013, and is increasing medical premiums by 4% as of Jan. 1, 2014.

alberta. This oil-rich province is reducing the education portion of property taxes by 1.8% for 2013 and also changing the way this tax is calculated. In the future, it will be set at 32% of total education operating costs.

Alberta also announced it’s introducing a seniors’ property tax-deferral program, which will allow eligible seniors to defer all or part of their property taxes through low-interest home-equity loans that the province will provide. The province will pay the property taxes to the municipalities until the property is sold, at which point the loans will be repaid with interest. The existing seniors’ property tax assistance program related to the education portion will be income-tested in 2013 and end in 2014.

saskatchewan. Mill rates on the education portion of property taxes are being lowered to ensure that the four-year property reassessment is revenue neutral.

The labour-sponsored venture-capital corporation (LSVCC) personal income tax credit of 20% of investments up to $5,000 a year remains unchanged, but LSVCCs will be required to “place an increasing emphasis on innovation-related investments.”

manitoba is eliminating property taxes for all seniors by 2015. The province also raised the income threshold for its small-business tax rate to $425,000 from $400,000 as of Jan. 1.

ontario. Despite being in the weakest financial shape among the provinces, no taxes were increased.

quebec has introduced a new top tax bracket for taxable income of more than $100,000, effective for the 2013 taxation year. The rate is set at 25.75%.

High-income individuals also will pay more toward health care. The province’s health-contribution levy is increasing as of this year for those with taxable income of $130,000 or higher, up from the previous flat rate of $200 a year. The level is graduated up to $999 for those with incomes of $150,000-plus and is $1,000 for those with higher incomes. One-third of Quebecers will be exempt from this levy; one-third will pay $100; and 29% will continue to pay $200.

A refundable personal income tax credit for youth activities is being phased in over the next five years, beginning in 2013.

Quebec had planned to raise the threshold for earned income that is tax-exempt for seniors to $5,000 from $3,000, but has delayed this indefinitely.

new brunswick raised the rates on all its tax brackets as of July 1. The rate for those with taxable income of more than $126,672 will be 17.84%, up from 14.3%.

nova scotia is retaining the tax bracket of 21% for taxable incomes of $150,000 or more for 2014.

The province also is refunding the provincial portion of personal income taxes paid by seniors who receive the guaranteed income supplement for the 2012 taxation year and raising the maximum property tax rebate for seniors to $800 from $600. The province also will introduce a $1,000 non-refundable age amount tax credit for seniors with taxable income of less than $24,000 in 2014.

In addition, the province is reducing its small-business tax rate to 3% from 3.5% while increasing the threshold for this rate to $400,000 from $350,000; both measures take effect as of Jan. 1, 2014.

prince edward island replaced the GST with a harmonized sales tax as of July 1, and has introduced a refundable tax credit and some rebates to assist modest-income residents with the transition.

The province’s small-business tax rate jumps to 4.5% from 1%, as of April 1, 2013.

newfoundland and labrador had no new tax revenue measures.

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