More importantly, Jason Kenney is an absolute moron. Equalization payments are transfers TO the provinces FROM federal revenues. Alberta has absolutely no control over how the federal government collects revenue. The only way they could OPT OUT of equalization is by having Albertans literally refuse to file federal income taxes (which again, has absolutely nothing to do with the province), at which point they would be breaking the law.
He didn't say for Alberta to opt out, he's saying for equalization to be removed from the constitution (everyone opts out, that money goes back into the general fed revenue purse i guess)
What isn't clear is how an Alberta referendum is going to do that. So either 1. He's completely clueless, 2. He's willfully spreading misinformation to whip up a frenzy among his base which he assumes is stupid enough to believe this, or 3. The referendum will be take the form of an ultimatum to the feds and other provinces: either take equalization out of the constitution or AB will separate.
I don't think he has the balls to do #3, i just think he's making grand threats of separation as a bargaining chip to try to make BC and the feds etc do what he wants. Straight outta the Trump playbook. He's probably bluffing.