Commentary Since taking office in 2015, the Trudeau government has repeatedly claimed to have lowered personal income taxes for middle-class Canadians. However, recent data demonstrate that the government has not actually provided income tax relief to middle-class families, and it continues to confuse government transfers with taxes. First, some quick history. After the 2015 election, the Trudeau government reduced the second-lowest personal income tax rate from 22 percent to 20.5 percent, prompting former finance minister Bill Morneau to proclaim that the “government cut taxes for middle class Canadians everywhere.” But crucially, the government simultaneously eliminated several tax credits including the children’s fitness tax credit, children’s arts tax credit, public transit tax credits, education and textbook tax credits, and the income-splitting tax credit for couples with young children. While eliminating these tax credits helps simplify the tax system, which is good, it also acts to increase personal income taxes for Canadian …