I would like to get back to the objective of the policy, which is to rebalance the income tax system
First, 35% of the people in Canada who file a tax return do not pay any income tax. So the first two quintiles are already made up of people who do not pay any income tax at all.
Then let's take the people who are in the first federal income tax bracket of 15%. They are still at the income level where they benefit from several advantages, for instance child tax credits or other direct credits.