The Canadian Taxpayer Federation (CTF) has released a report ranking and grading Canadian finance ministers. Western Canadian ministers ranked amongst the highest and the lowest. The highest overall grade in the country was Saskatchewan's Finance Minister Jim Reiter, receiving a B+. His highest grade was in tax relief, securing a B+, due to cutting education property tax rates, which saved taxpayers approximately $100 million. He also cut small business tax by half and saved a family of four $2,100 over the next four years. His weakest category was debt, receiving a C, with the debt per person in the province being $18,753 — an increase of approximately $2.4 billion. .The second highest was Alberta, with their finance minister, Nate Horner, given an overall B.Horner's strength was tax relief, lowering Alberta's lowest income tax rate from 10 to 8%, with estimates that this will save a two-person working family about $1,500 yearly. An area of improvement for Horner —debt —scoring an F. "It's great to see Alberta cut taxes and protect taxpayers, but the government also needs to stop racking up debt and wasting billions of dollars on those interest debt payments," said Kris Sims, CTF Alberta Director.The Alberta government is planning to borrow approximately $5.2 billion this year, which accounts for every Albertan owing $16,684. .British Columbia's finance minister, Brenda Bailey, was given a D-, the seventh lowest grade amongst the provinces.The B.C. Director of the CTF, Carson Binda, criticized Bailey's economic management."Irresponsible debt and big interest payments are eating away at the provincial finances, while the government misled British Columbians by canceling promised tax relief."Bailey's best grade was a C in spending increases, increasing spending by 6.1% this year, with a 2% inflation increase between April 2024 and 2025..B.C.'s debt increased by more than $23.6 billion this year. To put it into perspective, that is over $27,000 that each taxpayer will owe this year. In last place, Manitoba Finance Minister Adrien Sala, was awarded an F."Manitoba is the only province to hike taxes in its budget this year," said CTF Prairie Director Gage Haubrich."Sala is making life more expensive for Manitobans this year with a sneaky bracket creep tax hike.".Sala scored an F in both tax relief and debt interest payments. Tax relief was nowhere in sight as there was a bracket creep of $82 million dollars this year, and even with a few tax cuts, they do not seem to make up for the overall cost of the creep. Debt interest payments were the second highest in the country, costing Manitobans $2.3 billion, or $1,554 per person.