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Report on the impact of reducing the lowest marginal personal income tax rate on non-refundable tax credits.: F2-299/2026E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.962569&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance, issuing body.
TitleReport on the impact of reducing the lowest marginal personal income tax rate on non-refundable tax credits.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • 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.
Publishing information
  • ©2026
  • [Ottawa] : Department of Finance Canada = Ministère des finances Canada, June 2026.
Description1 online resource (7 pages)
ISBN9780660998374
Catalogue number
  • F2-299/2026E-PDF
Subject terms
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