As the holiday season is in full swing, the Canadian Taxpayers Federation (CTF) has unveiled its annual Naughty and Nice List, shedding light on politicians and officials who either found favor or incurred the wrath of taxpayers in 2023.Taking the top spot on the Naughty List is CBC President and CEO Catherine Tait, who faced criticism for announcing layoffs just weeks before Christmas while executive bonuses remained untouched."It takes a special type of Scrooge to lay off hundreds of employees weeks before Christmas and not be willing to give up the tens of millions of bonuses," said Franco Terrazzano, CTF Federal Director.Prime Minister Justin Trudeau earned his place on the Naughty List for removing the carbon tax from furnace oil for three years, leaving 97% of Canadian families without relief. "Santa is stuffing the prime minister's stocking with lumps of coal this year, and Trudeau is sure to tax those lumps of coal too," Terrazzano said." .Nova Scotia Premier Tim Houston also made the list for implementing a sneaky income tax hike known as bracket creep, and Kris Sims, Alberta Director of the CTF, called out Calgary Mayor Jyoti Gondek and Edmonton Mayor Amarjeet Sohi for proposing tax hikes while granting themselves a raise. Gondek and Sohi take home bigger salaries than the premier of Alberta, Terrazzano added.However, not everyone received coal in their stockings this year. Manitoba Premier Wab Kinew found himself on the Nice List for providing taxpayers with "Santa-sized" fuel and income tax relief. The Parliamentary Budget Officer also earned a spot on the Nice List for improving accountability and transparency in Ottawa.On a positive note, the entire Alberta village of Ryley made Santa’s good books for using recall legislation to remove a big-spending politician. This was the first time a group has ever landed on the annual Naughty and Nice List..The 2023 Taxpayer Naughty List includes:CBC President and CEO Catherine TaitPrime Minister Justin TrudeauSenator Pierre DalphondMayor of Quebec City Bruno Marchand and Vancouver Mayor Ken SimFederal Minister of Industry François-Philippe ChampagneMayor of Calgary Jyoti Gondek and Edmonton Mayor Amarjeet SohiNova Scotia Premier Tim HoustonUniversity of Manitoba’s former law dean Jonathan Black-BranchThe 2023 Taxpayer Nice List features:Manitoba Premier Wab KinewLiberal MP Ken McDonaldParliamentary Budget Officer Yves GirouxAlberta’s Village of Ryley .A late addition was added to the list after Terrazzano received a hot tip during the presentation. During the press conference, Terrazzano appeared to recieve a call from Santa Claus himself. Terrazzano inquired after Mrs. Claus and Santa responded, "she's unhappy about the upcoming gas tax increase" because she was looking forward to a snowmobiling trip. "Well you better to tell her to go fill up before the New Year because gas price is going to be going up here in Alberta," Terrazzano told Santa over the phone. "Yes, we are adding Alberta finance minister Nate Horner to the naughty list this year for raising gas taxes on Albertans. Merry Christmas."Terrazzano explained several of the factors that went into the prcoess of choosing the list — as per Sanata's discretion, of course. He named those focused on lowering taxes and more government accountability landed on the Nice List. "Wasting money and lack of transparency to taxpayers is a bad thing," he said. "Premier Smith is right to take Trudeau to task on the carbon tax. But she's wrong to issue a statement saying they're going to be raising gas taxes," he added. "Government waste is big in Ottawa. One big is corporate welfare. And that's why you have the Federal Industry Minister Champagne who's on Santa's naughty list. He's pulled a reverse Robin Hood.. taking from struggling taxpayers and giving to multinational corporations to build electric car battery plants."When asked how focused Santa is on reducing his carbon footprint, Terrazzano responded, "I'm sure he's more focused on the 97% of Canadians that Mr. Trudeau is leaving out in the cold this year.""When Trudeau displayed his rank regional favouritism by taking the carbon tax off of furnace oil, he forgot that he's supposed to be the prime minister for all Canadians that all Canadians need carbon tax relief," he told the Western Standard."Santa is also furious with Senator Pierre J. Dalphond. who is making his milk and cookies more expensive by delaying and watering down a bill that would have removed the carbon tax from all farm fuels."