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008	260505e202606##onc     o    f000 0 eng d
020	|a9780660998374
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aF2-299/2026E-PDF
245	00|aReport on the impact of reducing the lowest marginal personal income tax rate on non-refundable tax credits.
264	1|a[Ottawa] : |bDepartment of Finance Canada = Ministère des finances Canada, |cJune 2026.
264	4|c©2026
300	|a1 online resource (7 pages)
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aIssued 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.
500	|aThe publication file in PDF format was replaced on 30 July 2026 with a revised version at the request of the Department of Finance.
520	|a"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.
650	0|aIncome tax|zCanada|xRates and tables.
650	0|aTax credits|zCanada.
710	1 |aCanada. |bDepartment of Finance, |eissuing body.
775	08|tRapport 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.|w(CaOODSP)9.962570
856	40|qPDF|s208 KB|uhttps://publications.gc.ca/collections/collection_2026/fin/F2-299-2026-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.canada.ca/en/department-finance/services/publications/report-impact-reducing-lowest-marginal-personal-income-tax-rate-non-refundable-tax-credits.html