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'F' for tax relief: Canadian Taxpayers Federation

Report card gives former Alberta finance minister a C+ average grade

May 28, 2026 | 4:16 PM

The Canadian Taxpayers Federation has completed report cards on Canada’s ten provincial finance ministers, including former Alberta’s Nate Horner.

In its annual review, the federation gave Horner an average grade of C+, based on three factors – debt, debt interest payments, and tax relief, but that’s a downgrade from the B average he earned in 2025.

“Last year, they gave us that long-promised income tax cut, and we didn’t see tax increases,” spokesperson Kris Sims described.

“Unfortunately, this year is a different story. We’re seeing a massive deficit of $9 billion with a ‘b,’ and actually, really big tax increases. And they’re kind of sneaky, subtle tax increases,” – the CTF’s Alberta director, pointing to the education property tax as one example.

“So, we had to knock him down a grade.”

Looking more closely into the three categories, the former finance minister was given a ‘C’ for debt.

“The Alberta government is planning to increase the debt by more than $26 billion compared to last budget, reaching $108.9 billion by the end of the year. That works out to about $21,374 per Albertan, the third lowest in the country,” the detailed report card outlined.

Horner was given a ‘B’ for debt interest payments with the CTF saying installments will cost taxpayers $3.4 billion or about $669 per Albertan, the lowest in the country.

He received an ‘F’ for tax relief.

According to the federation, the budget hikes, education, and property taxes are costing Alberta taxpayers $468 million more this year. The government is also introducing a new tax on rental cars that will cost taxpayers about $36 million, and increases to the hotel tax from four to six per cent will cost taxpayers about $66 million.

With a new minister now in place, after this month’s cabinet shuffle by Premier Danielle Smith, will there be a new report card issued on Jason Nixon?

In a word – no.

“Officially, he’ll have to wait until next year to get his letter grade, but we’re jumping on him right away because we’re the taxpayers’ federation,” Sims jokes.

“But in all fairness, Mr. Nixon has worked in this role before. A long-time MLA, experienced minister. He’s not green. So, what we’re asking him to do is start things on the right foot as finance minister and give us our fuel tax cut.”

Sims added, in Alberta, we have a provincial fuel tax of 13 cents a litre on gasoline or diesel. If they removed that, she estimates the savings would be about $15 per fill-up for a small pick-up truck.

“Frankly, they’re using the high cost of oil right now to fill in their deficit. They should have given drivers a break at the pump ages ago.”

The Finance Minister Report Card, released Thursday morning, placed Nate Horner, in his former role, in third place among the ten provincial ministers.

The worst grade was given to B.C.’s Brenda Bailey, who received an ‘F,’ for what Sims characterized as ‘a dumpster fire’ for the province’s out-of-control spending.