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UCP Tax Cut Hits the Target but Misses the Mark

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7 minute read

Opinion by Cory G. Litzenberger

Well for fear of being lynched, let me talk about how I think the UCP’s Job Creation Tax Cut may be (partially) incorrect.

While I applaud politicians for laying out their plans in advance of an election, my fear is that the plan is too slow in implementation and cuts too far.

I think a tax cut needs to be moderate and quick – not slow and deep.

Here are my thoughts for various tax changes we need to do in Alberta:

General Corporate Income Tax Rate:

Instead of cutting by 1% per year over 4 years, bring it back by 2% to 10% from 12% in the first year and keep it there.

By delaying the cut as the UCP currently proposes, it could reduce the impact it will have on the economy as the change to the bottom line will not be impacted enough for a corporation to make larger investment until year two or three of the plan.

Quicker action by government will result in quicker action by business, resulting in quicker action in the economy and job creation.

10% also still makes us the lowest jurisdiction in Canada.

Personal Income Tax change to 3 brackets:

– 8% for first $50k
– 10% for the next $100k
– 12% for over $150k

This reduction from 10% on the first $50,000 saves roughly $600 in personal income tax (after factoring in the basic personal tax credit) for every individual making more than $50,000 a year.

It also saves 2% for those making under $50,000 currently.

This is an important cut in order to reward people that call Alberta home, as you will see below.

A rich person paying 12% in Alberta on their personal income is better than them paying 0% because they live somewhere else.

Harmonized Sales Tax (HST) 5%

Yes, I think we need to remove the inflationary and regressive carbon tax as it is way too high of a burden and causes a ripple effect in inflationary pricing how it was implemented.

However, I suggest we implement a 5% HST (which is a flow-through for businesses and does not have the same impact on pricing).

Now, hear me out before you break out the yellow vest!

Currently, anyone visiting our province as either a tourist or a temporary worker from another province are using our infrastructure like roads, water, and yes, even hospital emergency rooms.

When these non-Alberta residents file their personal tax returns, they file it based on their home province of residence as of December 31. Since most of them don’t have a permanent residence in Alberta, this results is them paying income taxes to other provinces, while using our infrastructure for free.

Other provincial residents not paying any taxes in Alberta while here unfairly puts the cost on all of us that live here.

If we implemented an HST similar to the GST program, low income households would still receive credit back (just like GST credit) to offset most (if not all) of any HST they pay.

The $600 in income tax savings we mentioned above for everyone else, is equivalent to $12,000 of taxable supplies consumed ($24,000 in a double income household where they each make over $50,000 of income).

Don’t forget that basic grocery and shelter do not have sales taxes, and if Andrew Scheer gets elected, neither will basic home heating.(https://twitter.com/andrewscheer/status/854364648388182016)

This income tax reduction of $600 to $1,200 would offset much of the sales tax you would pay, but would now start to charge non-Alberta resident visitors and workers.

The reason for an HST instead of a PST is that currently, an HST is required to be charged by all GST registrants across Canada. If you are a GST registrant, you are automatically an HST registrant.

For example, in my office in Red Deer, I have to charge my Ontario customers HST and send it in to the government even though my business is in Alberta.

An HST could reduce the potential for tax leakage out of our province by funneling it back to Alberta because of other retailers in other provinces requiring to charge it on things purchased outside of, or shipped to, Alberta.

Results

– a competitive corporate tax rate to attract investment and do it quicker than the original UCP plan;
– low personal income tax to attract wealthy individuals (and their tax residency) back to Alberta to make it their place of residence, again, quickly;
– removal of the inflationary carbon tax;
– insertion of a relatively low cost HST so that we can get back some of that transfer payment money from the residents of other provinces.

In Summary

– Reduce Corporate moderately and quickly.
– Reduce Individual moderately and quickly.
– Remove Carbon tax.
– Implement an HST.

I know that the slight mention of a sales tax in Alberta makes the hair on the back of your neck stand straight up, and for many conservative politicians, they would resign before suggesting it. However, even as a fiscal-conservative tax accountant like myself, I believe that if it is implemented properly with tax reductions elsewhere, it can add to the bottom line for the province.

I also think it can do so without being a burden to those that live here by taxing those that don’t.
———
Cory G. Litzenberger, CPA, CMA, CFP, C.Mgr is the President & Founder of CGL Strategic Business & Tax Advisors; you can find out more about Cory’s biography at http://www.CGLtax.ca/Litzenberger-Cory.html

CEO | Director CGL Tax Professional Corporation With the Income Tax Act always by his side on his smart-phone, Cory has taken tax-nerd to a whole other level. His background in strategic planning, tax-efficient corporate reorganizations, business management, and financial planning bring a well-rounded approach to assist private corporations and their owners increase their wealth through the strategies that work best for them. An entrepreneur himself, Cory started CGL with the idea that he wanted to help clients adapt to the ever-changing tax and economic environment and increase their wealth through optimizing the use of tax legislation coupled with strategic business planning and financial analysis. His relaxed blue-collar approach in a traditionally white-collar industry can raise a few eyebrows, but in his own words: “People don’t pay me for my looks. My modeling career ended at birth.” More info: https://CGLtax.ca/Litzenberger-Cory.html

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Opinion

Some scientists advocate creating human bodies for ‘spare parts.’

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From LifeSiteNews

By Heidi Klessig, M.D.

The Stanford researchers admit that some people may find these ideas about clones repugnant but justify them on the basis of research already in progress.

In the 2005 sci-fi thriller The Island, Scarlett Johansson and Ewan McGregor discover that they are clones, created as an “insurance policy” for wealthy people who might need them for “spare parts.” Now, scientists at Stanford are proposing that we make this dystopian fiction a reality. On March 25, 2025, Carsten T. Charlesworth, Henry T. Greely, and Hiromitsu Nakauchi wrote in MIT Technology Review:

Recent advances in biotechnology now provide a pathway to producing living human bodies without the neural components that allow us to think, be aware, or feel pain. Many will find this possibility disturbing, but if researchers and policymakers can find a way to pull these technologies together, we may one day be able to create “spare” bodies, both human and nonhuman.

These researchers say that “human biological materials are an essential commodity in medicine, and persistent shortages of these materials create a major bottleneck to progress.” Using techniques reminiscent of Aldous Huxley’s Brave New World (in which fetuses destined for menial tasks are selectively poisoned to diminish their intelligence), they propose using human stem cells and artificial wombs to create human clones which they call “bodyoids.” The article describes it this way:

Such technologies, together with established genetic techniques to inhibit brain development, make it possible to envision the creation of “bodyoids”—a potentially unlimited source of human bodies, developed entirely outside of a human body from stem cells, that lack sentience or the ability to feel pain.

The researchers say that these neurologically impaired human clones could provide an almost unlimited source of organs, tissues, and cells for use in transplantation. They admit that some people may find these ideas repugnant but justify them on the basis of research already in progress. They correctly point out that we are already using neurologically injured people as research test subjects.

“Brain dead” people who are biologically alive but who have been declared legally dead are currently being used as test hosts for the implantation of genetically modified pig livers and kidneys. These brain-injured people who are being used as xenograft hosts are certainly alive (since they are stable enough to be used as test subjects for implanted animal organs) until they are killed at the end of the experiment for further anatomical and microscopic analysis. The Stanford scientists use this ethically problematic practice to justify creating human clones for research: “In all these cases, nothing was, legally, a living human being at the time it was used for research. Human bodyoids would also fall into that category.”

The scientists admit that human cloning raises ethical problems, saying that the use of bodyoids  “might diminish the human status of real people who lack consciousness or sentience.” But the article is clearly written in the spirit of the ends justifying the means. In their call for action, the authors conclude, “Caution is warranted, but so is bold vision; the opportunity is too important to ignore.”

On the contrary, the value of every human being is what is too important to ignore. We value and protect every person because they are made in the image of God, regardless of the way they were brought into the world. Using unconscious people as research subjects is wrong, both in the case of brain-injured people declared “legally dead” (under the logical fallacy of  brain death), and also with this new proposal for bioengineering human clones. Salve Regina University philosopher Dr. Peter J. Colosi explains it this way:

You, as the person who you are, exist even when you are not conscious, and this means that other human beings who are not conscious could also do that. In the branch of philosophy that I am calling Christian personalism, there have been many convincing arguments developed to show the reasonableness of the presence of a person in all classes of nonconscious or minimally conscious living human beings.

Also, it is wrong to create people with the sole purpose of using them to fulfill our own desires. Dr. Colosi makes this clear:

Furthermore, the creation of human beings with the deliberate intent to destroy some of them for the sake of others…is a clear example of what Pope Francis has referred to as “The Throw Away Culture”: The throwaway culture says, “I use you as much as I need you. When I am not interested in you anymore, or you are in my way, I throw you out.” It is especially the weakest who are treated this way — unborn children, the elderly, the needy, and the disadvantaged.”

Creating people to be used as commodities for “spare parts” is unconscionable. Do we really want to be spending our taxpayer dollars this way? Yet Stanford Medicine’s Center for Clinical and Translational Research and Education just received a $70 million NIH grant. The purpose of this grant is to “accelerate the translation of newly discovered biomedical treatments into interventions that improve patient care and population health.”

Rather than accelerating, we need to stop, expose, and defund these morally abhorrent attempts to purposely bioengineer neurologically impaired human clones as a source of “spare parts.” A pro-life ethic protects all human life from experimentation and abuse.

Heidi Klessig MD is a retired anesthesiologist and pain management specialist who writes and speaks on the ethics of organ harvesting and transplantation. She is the author of The Brain Death Fallacy, and her work may be found at respectforhumanlife.com.

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International

Trump’s ‘Golden Dome’ defense shield must be built now, Lt. Gen. warns

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MXM logo  MxM News

Quick Hit:

Lt. Gen. Trey Obering (Ret.), former director of the Missile Defense Agency, is calling on Congress and the Department of Defense to move quickly in support of President Donald Trump’s vision for a next-generation missile defense system—dubbed the “Golden Dome.” In a Fox News op-ed, Obering argues that a constellation of up to 2,000 satellite interceptors could defend against modern threats from China, Russia, North Korea, and Iran at a fraction of the cost of today’s ground-based systems.

Key Details:

  • The Golden Dome initiative will be presented to President Trump following his executive order mandating the development of advanced national missile defense.

  • Obering says a space-based system, enabled by AI and peer-to-peer networking, could intercept missiles earlier in their trajectory, significantly enhancing U.S. deterrence capabilities.

  • Estimated cost for the full satellite constellation would be less than the price of today’s 44 ground interceptors and global radar network.

Diving Deeper:

In a March 31 op-ed for Fox News, retired Lt. Gen. Trey Obering, who directed the Missile Defense Agency under President George W. Bush, laid out a detailed argument for why President Donald Trump’s “Golden Dome” missile defense shield is both technologically feasible and strategically necessary. “We can do this — and we must,” Obering wrote, emphasizing the urgency of the moment.

According to Obering, the current U.S. missile defense architecture—reliant on ground-based interceptors and radar systems—faces serious limitations in light of the increasingly sophisticated missile technologies being developed by U.S. adversaries. “Our existing missile-defense system cannot easily defeat some of our adversaries’ more modern, sophisticated weapons,” he noted.

The “Golden Dome” proposal envisions a network of up to 2,000 satellites in low Earth orbit, operating as both sensors and interceptors. The concept, which builds on Ronald Reagan’s Strategic Defense Initiative and the shelved “Brilliant Pebbles” program, is now achievable thanks to advances in artificial intelligence, satellite production, and space-based communications. “Each satellite has the knowledge of every other satellite,” Obering explained. “They all serve as both threat sensors and hit-to-kill interceptors.”

Obering pointed to real-world applications of this model in Ukraine, where a peer-to-peer software system—built using concepts from Uber—has helped the Ukrainian military effectively target Russian positions. A similar concept could be applied to satellite-based missile defense. “The networking concept has already proven its effectiveness on the battlefield in Ukraine,” he said.

Importantly, Obering stressed that while no missile shield is perfect, the deterrent power of such a system would be undeniable. “The capability and capacity now exists to defeat single and multiple missile launches, thereby creating strategic deterrence — or ‘peace through strength,’ in the words of both Reagan and Trump,” he wrote.

Cost is another key factor. Obering argued that this next-gen system would come in at a lower price than the 44 ground interceptors currently deployed in Alaska and California. He cited SpaceX’s Starlink, which already has over 7,000 satellites in orbit, as proof of concept for rapid and scalable deployment. “For a defense system charged with safeguarding countless lives and trillions of dollars in assets, this would be money well spent,” he said.

He also warned that bureaucratic delays must not slow the project. “We cannot allow unnecessary bureaucratic hurdles to stifle our progress,” Obering urged. He called on Congress to expedite confirmations of key defense leaders and fully fund the Golden Dome initiative, with the Missile Defense Agency as the lead coordinating body.

With China racing ahead in artificial intelligence and space defense, Obering concluded with a stark warning: “Golden Dome must be built first; the alternative is too terrible to contemplate.”

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