To see who bears the burden of individual federal income taxes, a simple formula was devised. We took each province’s percentage of Canada’s population, then the percentage each province contributed to net federal income tax payable in 2008. Generally, provinces contributed fairly close to their share of population, with the variance between population and tax being less than 1%. For example, Saskatchewan has 3.07% of Canadians and contributed 2.75% of federal income tax. There were three exceptions. Alberta and Ontario were the only two provinces with positive variances, with Alberta coming in at 6.1%. The largest negative variance was Quebec, where a 23.3% share of the population contributed 19% of the tax for a negative variance of 4.3%.