As this article is about tax fairness and efficiency, I suggest that anyone who reports under $25,000/year should not have to pay any tax whatsoever. (That also applies to any business that reports less than that amount in their tax filing)

As part of that suggestion, GST/HST rebates should be cancelled for those who don't pay tax (those reporting under $25,000/year on their taxes) 

And for those who report between $25,001/year and $49,000/year, they should receive a prorated GST/HST rebate so that the $25,001 - 26,000/year earners would receive the maximum rebate (up to $830/yr) while the $48,000-49,000/yr earners would receive only $100/yr, for example.

Those earning more than average income (+$49,001/yr) should not receive any GST/HST rebate.

It would save the government some money while (most importantly) releasing the brakes on those in the bottom quintile trying to earn their way *up and out* of poverty.

Cheers, JBS