Maybe if you use the widely circulated ones.
I can imagine plenty of people will start(have been) dumping rental carts from ie. the library.
If those dumps loaded onto the mig are indistinguishable from the original and Nintendo starts banning those, they risk banning a lot of other legitimate players who also rented and played on those carts.
Correct me if I'm wrong, but it didn't use to be an issue to Nintendo because you had to install the xci and that was detectable. Now you can run the game off the cart directly.
Just because you're in the same bracket it doesn't mean you end up paying the same overall percentage at the end of the day.
Like the other comments mentioned, there's a basic personal amount to be deducted from so they don't start taxing you the first dollar you make.
Also in those income levels you get more back in the form of Canada Workers Benefit, a refundable tax credit which alone is probably enough to put your tax balance in the negative. On top of that you get more GST/HST credit, and if you're in BC a $0 deductible with pharmacare.