Alberta
Meet Internationally Acclaimed Central Alberta Artist David More Saturday at Red Deer Museum + Art Gallery
An exploration of the garden through a lifetime of artwork by noted western Canadian painter David More.
Book launch with artist on Saturday, September 11, 2021, from 2:00-4:00 PM, at the Red Deer Museum + Art Gallery (MAG) – public and media welcome.
As Red Deer’s cultural scene grows and matures, it is important to build a record of those who have made the path, inspired us, and used their creative talent to expand our perception of the world around us.
Greatest Garden: The Paintings of David More is a celebration of Benalto landscape painter David More’s engagement with the garden as a multifaceted subject. Featuring over fifty original artworks, this book encompasses a career spent in conversation with gardens in their many and varied forms. With lively brushwork, a keen sense of colour, and an aptitude for expressive drawing and varied composition, More has found the garden in expected and unexpected places.
David More will be onsite for the book launch at the Red Deer Museum + Art Gallery (MAG) on Saturday, September 11, 2021, from 2-4pm.
Come meet the artist and pick up your signed copy of this beautiful collection of artworks for the member’s price of $30 (September 11 only; regular price is $40). This book is published by University of Calgary Press.
Words from Executive Director, Lorna Johnson:
“The Board and Staff of the MAG are so proud of this publication. It was a delight to work with Dave, Mary-Beth and the University of Calgary Press to realize our vision for a publication that would reflect Dave’s work and celebrate his generous gift of works to the MAG. It is an important milestone in documenting the art history of Central Alberta.”
Words from David More
“Being the subject of a book is truly a privilege during one’s lifetime. Greatest Garden: The Paintings of David More allows for the vision my wife Yvette and I share to reach a much wider world. Just as importantly, this book brings the Red Deer Museum + Art Gallery to the international stage, where it deserves to be. Lorna Johnson and her amazing team have raised the profile of the Red Deer MAG to unimagined heights during her tenure. Working with delightful author Mary-Beth Laviolette and the distinguished University of Calgary Press over the last year has given us a most memorable journey.”
David More and his wife Yvette Brideau, donated 200 of his paintings and drawings to the Red Deer Museum + Art Gallery in 2019. In that same year, to recognize Dave’s generous gift, the MAG hosted a retrospective exhibition of his work that was curated and organized by independent curator Mary-Beth Laviolette. As an extension of her research, and in celebration of Dave’s artistic achievements, Mary-Beth also wrote Greatest Garden. Published by the University of Calgary Press, Greatest Garden beautifully examines the multiple subjects that have captured Dave’s attention and imagination over the years, and reflects the evolution of his artistic practice.
About David More
David More is one of western Canada’s exceptional painters. Based in the rural hamlet of Benalto, near Red Deer Alberta, he is part of a generation of landscape artists who emerged in the 1970s to make beauty out of the ordinary and challenge the expected with bold acts of creation.
Throughout his career, More has returned to the garden as a deeply functional yet ritualistic space of human endeavour. The garden is a place of shelter and sanctuary, of colour and fragrance, of order and wilderness. The garden is a private space, carefully tended and planted, observed en plein air or through the living-room window. The garden is a public space, a park where people gather to let their natures blossom. The garden is the world, the nature that sustains and surrounds us, the environment we all live within, and all have a responsibility to cultivate and tend.
About the Author
Mary-Beth Laviolette is an independent curator and writer with a visual art practice spanning forty years. She is the author of An Alberta Art Chronicle and A Delicate Art: Artists, Wildflowers, and Native Plants of the West. She has curated exhibitions for the Art Gallery of Alberta, Calgary’s Glenbow Museum, the Whyte Museum, and more. Mary-Beth is the recipient of many awards, including the Alberta Centennial Medal and Artist in the Spotlight.
Alberta
Alberta government should create flat 8% personal and business income tax rate in Alberta
From the Fraser Institute
By Tegan Hill
If the Smith government reversed the 2015 personal income tax rate increases and instituted a flat 8 per cent tax rate, it would help restore Alberta’s position as one of the lowest tax jurisdictions in North America
Over the past decade, Alberta has gone from one of the most competitive tax jurisdictions in North America to one of the least competitive. And while the Smith government has promised to create a new 8 per cent tax bracket on personal income below $60,000, it simply isn’t enough to restore Alberta’s tax competitiveness. Instead, the government should institute a flat 8 per cent personal and business income tax rate.
Back in 2014, Alberta had a single 10 per cent personal and business income tax rate. As a result, it had the lowest top combined (federal and provincial/state) personal income tax rate and business income tax rate in North America. This was a powerful advantage that made Alberta an attractive place to start a business, work and invest.
In 2015, however, the provincial NDP government replaced the single personal income tax rate of 10 percent with a five-bracket system including a top rate of 15 per cent, so today Alberta has the 10th-highest personal income tax rate in North America. The government also increased Alberta’s 10 per cent business income tax rate to 12 per cent (although in 2019 the Kenney government began reducing the rate to today’s 8 per cent).
If the Smith government reversed the 2015 personal income tax rate increases and instituted a flat 8 per cent tax rate, it would help restore Alberta’s position as one of the lowest tax jurisdictions in North America, all while saving Alberta taxpayers $1,573 (on average) annually.
And a truly integrated flat tax system would not only apply a uniform tax 8 per cent rate to all sources of income (including personal and business), it would eliminate tax credits, deductions and exemptions, which reduce the cost of investments in certain areas, increasing the relative cost of investment in others. As a result, resources may go to areas where they are not most productive, leading to a less efficient allocation of resources than if these tax incentives did not exist.
Put differently, tax incentives can artificially change the relative attractiveness of goods and services leading to sub-optimal allocation. A flat tax system would not only improve tax efficiency by reducing these tax-based economic distortions, it would also reduce administration costs (expenses incurred by governments due to tax collection and enforcement regulations) and compliance costs (expenses incurred by individuals and businesses to comply with tax regulations).
Finally, a flat tax system would also help avoid negative incentives that come with a progressive marginal tax system. Currently, Albertans are taxed at higher rates as their income increases, which can discourage additional work, savings and investment. A flat tax system would maintain “progressivity” as the proportion of taxes paid would still increase with income, but minimize the disincentive to work more and earn more (increasing savings and investment) because Albertans would face the same tax rate regardless of how their income increases. In sum, flat tax systems encourage stronger economic growth, higher tax revenues and a more robust economy.
To stimulate strong economic growth and leave more money in the pockets of Albertans, the Smith government should go beyond its current commitment to create a new tax bracket on income under $60,000 and institute a flat 8 per cent personal and business income tax rate.
Author:
Alberta
Province to stop municipalities overcharging on utility bills
Making utility bills more affordableAlberta’s government is taking action to protect Alberta’s ratepayers by introducing legislation to lower and stabilize local access fees. Affordability is a top priority for Alberta’s government, with the cost of utilities being a large focus. By introducing legislation to help reduce the cost of utility bills, the government is continuing to follow through on its commitment to make life more affordable for Albertans. This is in addition to the new short-term measures to prevent spikes in electricity prices and will help ensure long-term affordability for Albertans’ basic household expenses.
Local access fees are functioning as a regressive municipal tax that consumers pay on their utility bills. It is unacceptable for municipalities to be raking in hundreds of millions in surplus revenue off the backs of Alberta’s ratepayers and cause their utility bills to be unpredictable costs by tying their fees to a variable rate. Calgarians paid $240 in local access fees on average in 2023, compared to the $75 on average in Edmonton, thanks to Calgary’s formula relying on a variable rate. This led to $186 million more in fees being collected by the City of Calgary than expected.
To protect Alberta’s ratepayers, the Government of Alberta is introducing the Utilities Affordability Statutes Amendment Act, 2024. If passed, this legislation would promote long-term affordability and predictability for utility bills by prohibiting the use of variable rates when calculating municipalities’ local access fees. Variable rates are highly volatile, which results in wildly fluctuating electricity bills. When municipalities use this rate to calculate their local access fees, it results in higher bills for Albertans and less certainty in families’ budgets. These proposed changes would standardize how municipal fees are calculated across the province, and align with most municipalities’ current formulas.
If passed, the Utilities Affordability Statutes Amendment Act, 2024 would prevent municipalities from attempting to take advantage of Alberta’s ratepayers in the future. It would amend sections of the Electric Utilities Act and Gas Utilities Act to ensure that the Alberta Utilities Commission has stronger regulatory oversight on how these municipal fees are calculated and applied, ensuring Alberta ratepayer’s best interests are protected.
If passed, this legislation would also amend sections of the Alberta Utilities Commission Act, the Electric Utilities Act, Government Organizations Act and the Regulated Rate Option Stability Act to replace the terms “Regulated Rate Option”, “RRO”, and “Regulated Rate Provider” with “Rate of Last Resort” and “Rate of Last Resort Provider” as applicable. Quick facts
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