Winners

• Corporations and oil companies: No changes to the 10 per cent corporate income tax rate and no changes to oil royalties. The government said raising them could tip the province into recession.

• The working poor: Any family making less than $41,220 annually will be eligible for the Alberta Working Family Supplement, which provides a refundable tax credit of up to $2,750 depending on the number of children in the family.

  Losers

• The wealthy: The province is ending its 10 per cent flat income tax system and phasing in two new tax brackets for anyone making more than $100,000 a year.

• The middle class: The budget contains a health levy to be paid by individuals making more than $50,000. It is tied to income and capped at $1,000 annually. There are also a host of fee increases. In total, a single person making $60,000 a year can expect to pay $161 more annually. A two-income family making $120,000 a year with two children can expect to pay $288 more.

• Drivers: The gasoline tax is going up by four cents a litre starting Friday. Fees to register vehicles are going up by $9. Traffic fines are being increased by an average of 35 per cent.

• Smokers and drinkers: A bottle of wine will cost 16 cents more while 12 beers will cost an extra 90 cents. The tax on a carton of smokes is going up $5 to $45.

• Charities: The Charitable Donation Tax Credit is being reduced to 12.75 per cent from 21 per cent for donations more than $200.

“When you look at infrastructure builds we’re going to do for roads and bridges, I think people can feel comfortable their money’s being well spent,”