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I think the limit should be the first $20,000 of income is tax free, which is the Green party proposal. (Though they use a progressive scale.) People making less than about $20,000 get most of their taxes back through support programmes anyway, so why go through with the unnecessary bureaucracy?

I'd also like to see an increase in sales tax to balance the decrease in income tax, but with more exemptions. Things like toilet paper and feminine hygiene products are necessities and shouldn't be taxed like they are now.