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The lower of the two new tax brackets has a personal income-tax rate of 13.80% with a threshold of $125,000, and the higher new tax bracket has a tax rate of 14.30%, which is applied to incomes over $175,000. [...] For example, marginal tax rates are low- est in British Columbia at the $50,000 and $75,000 income levels, and British fraserinstitute.org Canada's Rising Personal Tax Rates and Falling Tax Competitiveness"•"9 Table 3: Provincial statutory marginal tax rates [1] at various income levels, 2016 Marginal tax rate Marginal tax rate Marginal tax rate Marginal tax rate Number of (%) at $50,000 (%) at $7 [...] Since most of the increases in personal income- tax rates since 2009 have been to the top rate, the focus of the discussion will be on the combined top rate. [...] In half the provinces, the increase in the combined top personal income-tax rate was driven entirely by changes at the federal level. [...] Indeed, the combined top rate in 2016 would be the same as it was in 2009 in British Columbia, Saskatchewan, Manitoba, and Prince Edward Island in the absence of the federal tax chan- ges implemented in 2016.