Shortly after Alberta's United Conservative Party won a
majority mandate, Premier Jason Kenney announced the first order of business for
his government would be to "repeal the carbon tax, implement
the Job Creation Tax Cut, cut red tape and open Alberta for
business." As part of the "Spring of Renewal," the
Government of Alberta subsequently introduced Bill 1: An Act to
Repeal the Carbon Tax, Bill 2: An Act to Make Alberta Open
for Business, Bill 3: Job Creation Tax Cut (Alberta
Corporate Tax Amendment) Act, and Bill 4: Red Tape
Reduction Act.
Under the Climate Leadership Act, the Government of
Alberta had charged a carbon tax on the purchase of
"diesel, gasoline, natural gas and propane at the gas station
and on heating bills." Electricity and certain fuels were
exempt from the tax. For 2018-2019, the carbon tax was 8.03¢/L
for diesel, 6.73¢/L for gasoline, 1.517$/GJ for natural gas,
and 4.62¢/L for propane. Certain rebates were available to
Albertans to help