Real Change: A New Plan For a Strong Middle Class (page 5)

"INCOME TAX ACT 1. (1) Subsection 117(2) of the Income Tax Act is replaced by the following: (2) The tax payable under this Part by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be (in this subdivision referred to as the “amount taxable”) for a taxation year is [...] (b) if the amount taxable is greater than $45,282, but is equal to or less than $90,563, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 20.5% of the amount by which the amount taxable exceeds $45,282 for the year; " (Deparment of Finance Canada Website, Notice of Ways and Means Motion to amend the Income Tax Act, December 9, 2015)