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Some of the research used to justify the Alberta government’s corporate tax cuts may not be applicable in the province, says a briefing note prepared by finance civil servants during the 2019 provincial election.

Opposition NDP Leader Rachel Notley shared a three-page briefing note with reporters on Thursday, alleging the United Conservative Party government disregarded advice from non-partisan civil servants.

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“There’s clear questions here about whether we can expect the kind of outcomes (the premier) is promising Albertans,” Notley said at a Thursday press conference.

Lowering the province’s corporate income tax rate to eight per cent from 12 per cent was a key UCP election platform promise. The first one-per-cent rate reduction occurred in July 2019, and the rate is currently 10 per cent after it dropped another point on Jan. 1.

The government has touted an analysis by University of Calgary economics professors Bev Dahlby and Ergete Ferede, which predicted the cuts will lead to the creation of 55,000 more jobs in Alberta by 2023. The professors have since updated their analysis to predict 58,000 more jobs by 2023 and a boost to per capita GDP attributable to the tax policy.