The federal equalization program — which distributes dollars to poorer provinces based on their ability to raise revenues — is rather simple in theory and noble in intent. According to the Canadian Constitution, equalization exists to “ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of public services at reasonably comparable levels of taxation.” In practice, however, equalization is exceedingly complex and some of the incentives it creates are far from noble. In short, equalization appears to be help that hurts.