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From:
Office of the Parliamentary Budget Officer
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Reducing the lowest federal personal income tax rate to 14 per cent
https://www.pbo-dpb.ca/en/publications/LEG-2526-002-S--reducing-lowest-federal-personal-income-tax-rate-14-per-cent--reduire-14-taux-plus-bas-impot-federal-revenu-particuliers
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This note summarizes the impact of reducing the lowest federal marginal tax rate over a five-year period. [PDF](https://distribution-a617274656661637473.pbo-dpb.ca/91f2192c51eb5e3d01308a8304f38d8229010df13780894db19694589e4d781f)