The Canadian Taxpayers Federation have released their "naughty and nice" list of Alberta politicians just in time for Christmas.

And leading the parade on the "Naughty" list are Alberta Premier Rachel Notley and Environment Minister Shannon Phillips.

CTF Alberta Director Paige MacPherson says it's all thanks to one very unpopular tax.

"We think that Premier Rachel Notley and Environment Minister Shannon Phillips deserve extra ironic lumps of coal this year, because they've imposed a massive carbon tax. That's going to certainly make Albertans poorer but it's going to have virtually no impact on climate change. So, we think that the government imposing this massive tax just so they can feel warm and fuzzy about this policy definitely earns a spot on the naughty list."

Wildrose Leader Brian Jean is one of four MLA's who make it onto the "Nice" list for not charging taxpayers for their expenses.

From the CTF:

"NAUGHTY" LIST HIGHLIGHTS:

Premier Rachel Notley and Environment Minister Shannon Phillips, for imposing a massive carbon tax that will do virtually nothing to stop climate change, they get extra ironic lumps of coal in their stockings.

Finance Minister Joe Ceci, for hiking a laundry list of taxes immediately after taking office and leaving taxpayers with a mystery bill for hosting expenses without a receipt.

Wildrose MLA Angela Pitt, for charging taxpayers $115 for a ‘Drive Me Home’ designated drivers ride. We commend not drinking and driving, but it’s naughty to make taxpayers pay for a fun night out.

Former Alberta Premier Jim Prentice, for taking his snowball and going home after losing the provincial election, sticking taxpayers with an unnecessary estimated $275,000 by-election bill.

Calgary Flames Owners, for having the audacity to ask cash-strapped taxpayers to fund their pro sports arena. Deck the halls on your own dime!

"NICE" LIST HIGHLIGHTS:

The No Expenses Club: Opposition leader Brian Jean, Aboriginal Relations Minister Kathleen Ganley, NDP MLA Rod Loyola and NDP MLA Jon Carson, charging no MLA expenses is extra nice when tax hikes and unemployment are this year’s ghosts of Christmas present.

Health Minister Sarah Hoffman, for questioning frivolous spending by the Alberta School Boards Association when she was Edmonton Public School Board chair.

Edmonton City Auditor David Wiun, For exposing multiple cases of waste and mismanagement in Edmonton.