Saint John, NB, Canada / The Wave May 12, 2021 | 5:22 AM The Higgs government has proposed using a portion of its $163-million carbon tax revenue to lower income tax rates for those in the lowest tax bracket. New Brunswick’s first tax bracket would see rates drop from 9.68 per cent to 9.4 under the province’s plan, and the low-income tax reduction threshold would rise from $17,630 to $17,840 in 2021. In total, a combined $106 million would be returned to taxpayers, including $28 million earmarked for the more than 420,000 New Brunswickers in the first tax bracket. The lion’s share of the carbon tax revenue is a $78-million portion which the government says would be diverted to taxpayers through last year’s reduction in gasoline and diesel taxes.