▁in ▁the ▁ 1 9 9 0 ▁federal ▁budget ). ▁ ▁Federal ▁day - care ▁commit ments ▁were ▁also ▁cut , ▁as ▁were ▁many ▁other ▁provincial ▁trans fers . ▁ ▁Tax ▁measures ▁ ▁The ▁budget ▁raised ▁ 9 ▁billion ▁dollars ▁in ▁new ▁tax es . ▁ ▁Personal ▁income ▁tax es ▁▁ ▁Cla w back ▁of ▁O AS ▁and ▁Family ▁allow ance : ▁The ▁budget ▁planned ▁on ▁tax ing ▁back ▁old - age - security ▁and ▁family ▁allow ance ▁benefits ▁from ▁people ▁with ▁net ▁income ▁of ▁$ 5 0 , 0 0 0 ▁or ▁more . ▁This ▁measure ▁ch ips ▁away ▁the ▁univers ality ▁of ▁these ▁programs ; ▁ ▁In cre ase ▁of ▁the ▁federal ▁sur tax : ▁on ▁July ▁ 1 , ▁ 1 9 8 9 , ▁the ▁ 3 % ▁sur tax ▁on ▁personal ▁in comes ▁would ▁raise ▁to ▁ 5 %; ▁ ▁Cre ation ▁of ▁an ▁additional ▁sur tax ▁for ▁high - in come ▁tax pay ers : ▁on ▁July ▁ 1 , ▁ 1 9 8 9 , ▁an ▁additional ▁ 3 % ▁sur tax ▁is ▁introduced ▁on ▁basic ▁federal ▁tax ▁in ▁excess ▁of ▁$ 1 5 , 0 0 0 . ▁That ▁sur tax ▁affect s ▁tax pay ers ▁ear ning ▁over ▁$ 7 0 , 0 0 0 ▁per ▁year ; ▁ ▁The ▁tax ▁rate ▁of ▁income ▁not ▁attributed ▁to ▁a ▁province ▁is ▁increased ▁from ▁ 4 7 % ▁to ▁ 5 2 % ▁of ▁basic ▁federal ▁tax ▁starting ▁on ▁July ▁ 1 , ▁ 1 9