00000cam 2200000zi 4500 9.962569 CaOODSP 20260731130958 m o d f cr cn||||||||| 260505e202606##onc o f000 0 eng d 9780660998374 CaOODSP eng rda CaOODSP n-cn--- F2-299/2026E-PDF Report on the impact of reducing the lowest marginal personal income tax rate on non-refundable tax credits. [Ottawa] : Department of Finance Canada = Ministère des finances Canada, June 2026. ©2026 1 online resource (7 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Rapport sur l'incidence de la réduction du taux d'imposition marginal de la première tranche de revenu des particuliers sur les crédits d'impôt non remboursables. The publication file in PDF format was replaced on 30 July 2026 with a revised version at the request of the Department of Finance. "Pursuant to section 2.1 of the Making Life More Affordable for Canadians Act, this report has been prepared to examine the implications of reducing the lowest personal income tax rate under paragraph 117(2)(a) of the Income Tax Act on all tax credits calculated using the "appropriate percentage" as defined in the Income Tax Act"--Context, page 3. Income tax Canada Rates and tables. Tax credits Canada. Canada. Department of Finance, issuing body. Rapport sur l’incidence de la réduction du taux d’imposition marginal de la première tranche de revenu des particuliers sur les crédits d’impôt non remboursables. (CaOODSP)9.962570 PDF 208 KB https://publications.gc.ca/collections/collection_2026/fin/F2-299-2026-eng.pdf HTML N/A https://www.canada.ca/en/department-finance/services/publications/report-impact-reducing-lowest-marginal-personal-income-tax-rate-non-refundable-tax-credits.html