Alberta’s upcoming election has seen promises from both the United Conservative Party (UCP) and the NDP to avoid raising provincial personal income taxes should they be elected. At a press conference in Calgary, the UCP promised to freeze business taxes and hold a referendum on any future tax hikes. The UCP has also expanded its Taxpayer Protection Act to prevent future governments from raising income taxes without approval from Albertans. Meanwhile, the NDP leader, Rachel Notley, has committed to not raising taxes if elected. However, during a speech in December 2022, Notley suggested that a hike to the corporate tax rate was possible, but said any changes would come after consultation with representatives from the business community.