Alberta is the only province in Canada with no provincial sales tax.

Summary

This is accurate. Alberta is the only Canadian province that does not levy a provincial sales tax, relying instead on resource revenue and other taxes. The provincial government uses this as a core part of its self-described tax advantage. Note that a separate question, whether Albertans pay the lowest taxes overall, is more complicated and is covered in its own card.

Evidence

• The Government of Alberta states Alberta has no provincial sales tax and measures the resulting tax advantage in its budget.

  Government of Alberta (Alberta's tax advantage)

• Analysts note that no provincial sales tax, paired with historically low income tax rates, defined the Alberta Tax Advantage.

  Fraser Institute (Alberta's Lost Tax Advantage)

Related claims

• Because Alberta has no provincial sales tax, Albertans pay no consumption tax to the federal government.False