Which of the Following Statements with Respect to the Calculation

Which of the following statements with respect to the calculation of an individual's Tax Payable is correct?

A) Provincial tax payable is calculated by applying a group of progressive rates to federal Tax Payable.
B) Income that is not taxed in a province is subject to an additional tax at the federal level.
C) The provincial tax rate is based on the province in which the individual spends the most number of days in the taxation year.
D) The applicable rate varies both with the amount of Tax Payable and the type of income being taxed.