VICTORIA – The British Columbia Liberal government tabled its budget Tuesday. Here is are a look at some of the winners and losers:

Winners — Starting Jan. 1, 2017, all children will be exempted from medical-service-plan premiums. Low income families, individuals and seniors will also benefit from lower premiums for those earning up to $51,000.

Winners — Those who buy newly-constructed houses and condominiums priced up to $750,000 are exempt from the property transfer tax.

Winners — Monthly disability income assistance rates go up by $77 per month, but that replaces monthly transportation subsidy for the one-third of those on disability who get the benefit.

Winners — Public-sector employees benefit from the improved economy by getting a dividend on wages of as much as $1,298 or .45 per cent that had been written into their last contract.

Losers — Another tax tier has been added to the property transfer tax. Those who buy property over $2 million will pay a three per cent tax on the cost above the $2 million threshold. The current tax of one per cent up to $200,00 and two per cent up to $2 million remains unchanged.

Losers —Government said it will work with the movie and TV industry to review the film tax credit as the lower Canadian dollar already offers a discount.

Losers — Someone who buys an older home under $750,000 still has to pay the transfer tax, unlike those who buy a newly built home.

Losers — With the exception of Quebec, all other provinces, territories and the federal government that aren’t predicting a balanced budget.

(The Canadian Press)