The carbon tax which goes into effect January 1 remains top of mind for Livingstone-MacLeod MLA Pat Stier heading into 2017.

Stier says taxpayers are going to be feeling it from all sides.

"Municipalities, they're going to be paying huge amounts for the carbon tax and MD of Foothills and the towns will have to pass that along to the taxpayers, so the taxpayers will get a double hit there in the form of taxes on top of taxes," Stier says.

He says the increase to the cost of home heating fuel is a 30 per cent jump.

Stier says the opposition Wildrose will continue hammering the NDP Government to change course and get investment back in Alberta.

"This fall we were dealing with over 18 Bills that came into the house, whether it was the cap on emissions and all of these other things that are going to be so detrimental to our ordinary economy," he says. "This kind of legislation is so impactful because it tells investors to look to another province when they get so negatively worded and so harshly imposed."

Stier says they'll continue to challenge the government to change its policies and bring back investment to Alberta.