Why is the tax burden in this country placed on the shoulders of individual citizens?  At 15% why does Canada have the LOWEST CORPORATE TAX RATE of all the G20 nations?  Isn't this really a subsidy for corporations paid for by you and me?   In theory, wealthier Canadians are the only Canadians who can afford to pay higher taxes, but lets remember that paying higher taxes acts as a disincentive to everyone including the rich.  Wealthier Canadians will find ways to hide their wealth or will simple leave the country.  The tax system must be fair to all taxpayers, the poor, the middle class, and the rich.  Therefore, raise the threshold for paying higher taxes and make the entire tax system PROGRESSIVE.   And raise the Corporate Tax Rate to take more of the strain off individual tax payers altogether.  I think this would help to alleviate much of the resentment Canadians have toward paying tax, and would provide higher tax revenues overall in Canada.