Easy to get 20% tax rate:
Quit your job, put your house as collateral and start a business.  Sell 500,000$ worth of stuff, pay back loan for cost of goods, rent, insurance, phone lines, delivery guy, secretary, CCST, EI, CPP.  Then, if you are lucky, you are left with 75,000$ salary for yourself on which you will pay 20% average tax in Ontario.  But chances are, your didn't sell enough and you will be living in your Mom's basement because most businesses fail in first few years.  So, then you will go crying back to your employer asking her to take all the risk so you can have a job with benefits, all the while asking "by the way, can I have next friday off?".