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Alberta cities have the lowest overall cost of living in Canada, according to a study that compared the personal taxes and costs of living in seven Canadian cities and seven U.S. cities. At all income levels, the Alberta cities showed the lowest cost of living in the country. At the $40,000 income level, Lethbridge, Edmonton and Calgary had the lowest cost of living of all the locations. Alberta's low personal taxes and low housing costs contribute to the province's affordability.