I'm much more in favour of a flat tax on all income with something like a guaranteed national income.
So, you pay 25% on everything you earn. That is higher than what I pay now with good tax planning and estate management. A flat tax should include dividend income, interest income, corporate income and your wages. No Deductions, none at all.
That is going to be a substantial pool of money and there would be no excuse for Canada having debt after 10 years. Once the debt is paid off, drop the flat tax to 20%.
The people that earn less than $30,000 a year get made up with a monthly check based on the previous year's income so that they do earn $30,000.
If you have children, they are yours. No child tax credit. If the child is an adult, they get the guaranteed national income like anyone else.
A really simple tax form if you are self employed. How much did you earn over $30,000? Send us 25% of that amount. Same thing if you are employed, except that your employer is sending it on your behalf.
Really simple to administer Veteran's, Disability, OAP - did you earn $30,000? If you did, send us 25%, if you didn't we send you a monthly check to make you earn $30,000.
Canada Pension is unchanged because it's an earned pension and is included in the $30,000.
With a flat tax, no deductions at all and a guaranteed national income - cheating becomes very difficult. There are no corporate tax deferrals, there are no "creative" deductions.
The difficulty will be convincing the "entitled" that the $30,000 per adult is it, all that they are going to get.