June 22, 2010
"Cap the Gap" takes a look at how municipalities in Alberta treat commercial property owners, versus residential owners. Of 350 municipalities in the province, 247 (or 71 per cent) charged higher rates of property tax to commercial property owners versus the same assessed value of residential property.
September 25, 2009
Small- and medium-size enterprises (SMEs) thrive in an environment that is fast-paced, innovative and fiercely competitive. But this environment is not without its additional costs posed by the tax system.
July 5, 2008
With few exceptions, municipal tax rates on commercial property are higher than they are on residential property in Alberta. In addition, small business owners are often required to pay for the municipal services residents receive free of charge. The resulting tax structure is one where business owners subsidize the services received by residents, leading to the over-provision of local government