While it borders on bad manners to critique one's new province, I reason that given British Columbia was my birthplace and home for twenty years; a few comparisons to Alberta (where I spent much of the last eleven years) are in order. Call it the diary of a returned emigre.

Provincial sales tax is the first thing a returned BCer notes upon crossing the provincial border. That book-on-tape I bought for the drive through the Rockies that cost $10.00 plus GST in Banff, now costs $10.00 plus GST and provincial sales tax in Golden. I figure if I spend $15,000 over the next two years on provincially taxed goods in BC, I'll shell out an extra $1,050 to government that I wouldn't have paid had I stayed in Edmonton.

As I traveled through BC, my car needed gas of course. And, tempting as it is to think that fuel is cheaper in Alberta because that's where much of it comes from, truth is, the average Edmonton litre of gas is 30.2 cents plus 22.7 cents in taxes for a total of 52.9 cents, whereas in Vancouver, the base price per litre is actually only marginally more expensive - 31 cents -but costs a lot more in tax, 29.7 cents, for a total of 60.7 cents. That's not hugely expensive (it's an extra $60 on $1,000 worth of gas this year) but it's an extra 60 bucks I'd rather spend on a dinner with a woman as opposed to giving it to Glen Clark.

Speaking of automobiles, I could - thanks to private registries in Alberta - one-stop shop for my auto registration, driver's license, car insurance and home insurance. While in BC I may get some of those services in one location, I've not yet noticed anyone that offers them all.

And forget shopping around for lower car insurance rates. Monopolies, in this case - government-owned ones - don't bargain. The same auto insurance coverage cost $150 more in BC over Alberta. The government assures BCers that rapacious private auto insurance would cost most us more. Not this particular driver.

The list goes on. In addition to artificially inflated prices I'll pay thank to the Agricultural Land Reserve, and unless I'm a first-time homeowner, I'll be dinged a 1% tax on the value of any new home/condo/apartment I buy. That tax doesn't exist east of the Rockies.

Other provincial taxes Alberta's basic personal income tax rate is 44% of federal tax payable, while BC's rate is 49.5%. The top federal/provincial marginal rate of tax (the most you'll pay to both Ottawa and Victoria as a percentage of your income) is 45.17% in Wildrose country and 52.28% in Lotusland.

And the gap will soon widen. Alberta has a plan to reduce personal income taxes. By 2002, the top marginal Alberta rate will be 42%. Assuming BC stands still, that will be ten full marginal points below this province. Book your moving van now.

But don't consider the foregoing a litany of complaints, rather, a to-do list for a taxpayer activist.

Still, after having reviewed the extra money (tax) I'll shell out to abide in my home province once again, I feel I could use a glass of my favorite red wine. As I write this though, the government-owned liquor stores are closed, and I noticed the last time I was there, they don't yet take VISA. (Alberta's stores are private, and they do.) Two more small - but evident differences - between the competing sides of the Rockies.