The effective tax rate including income, payroll, and commodity taxes for the typical Canadian family is 24%, a little over half of the 40% plus claimed by the Fraser Institute. The typical effective tax rate for a Canadian family, for income tax only, is 11%. The typical working Canadian individual aged 25 to 54 pays a rate of approximately 14% in income taxes. Only 20% of working Canadians pay more than 20% of their income as income taxes. The typical income tax rate for Canadians in the middle of the income distribution is 10% to 19%. Only 2% of working Canadians pay more than 30%. For Canadians that earn more than $250,000, their average income tax rate was 29%. The share of income tax paid by the top 1%, has increased from 12% to 20% over the last 32 years. This is due to their share of all income increasing from 7% to 10% — a 45% jump. Their income tax rate has, in fact, been falling since 2000.
(Note above when they say "typical" they mean median (not average).
Most interesting to me was the analysis (take down, really) of the Fraser Institute's Tax Freedom Day calculation.