When it comes to the provincial tax burden in British Columbia, business taxes are high and personal taxes are low.

These numbers come from the Conference Board of Canada, who measure personal and business tax burdens before the tax deadlines come up.

According to their new report, Benchmarking Provincial Tax Burdens , the province has one of the highest provincial tax burdens for businesses, but one of the lowest for individuals.

B.C. ranks behind only Saskatchewan and Alberta for the lowest provincial personal tax burden among the provinces.

But, the province’s net tax burden on businesses is higher than all provinces except for Ontario and Quebec.

This report compares the provincial tax burden on businesses and individuals among provinces based on the calculation of average provincial tax burden ratios from 2011 and 2012 on.

"British Columbia has the lowest provincial implicit personal income tax rate for all income groups below $100,000, which makes it one of the most competitive provinces in terms of personal taxation," said Julie Adès, Senior Economist, in a statement. "On the other hand, B.C.'s tax burden on businesses is higher than all provinces except for Ontario and Quebec.

“And the reversion from a value-added sales tax, such as the HST, back to a conventional retail sales tax has likely increased the burden on businesses."

In 2011, British Columbia had one of the lowest sales tax burdens on businesses because of the implementation of HST.

B.C. reverted to its former provincial sales tax in 2013, which can be applied to inputs many times before business costs are raised.

In addition, British Columbia raised its corporate income tax rate from 10 to 11 per cent in 2013, although it is not the only province to have increased corporate taxation in recent years.

B.C., Saskatchewan and Alberta all have relatively low provincial implicit personal income tax rates.

British Columbia has the lowest implicit personal tax rate in four income ranges, all below $100,000.

Although property taxes in B.C. add more to the tax burden than in most other provinces, B.C. retains its spot as one of the lowest-taxed jurisdictions for individuals.