Which of the following statements with respect to the calculation of an individual's income tax payable is correct?

Question $6$Select one:

A$.$

Provincial and territorial income tax payable is calculated by applying progressive rates to federal income tax payable.

B$.$

Income that is not subject to provincial or territorial income tax is subject to an additional tax at the federal level.

C$.$

The provincial or territorial income tax rate is based on the province or territory in which the individual spends the most number of days in the taxation year.

D$.$

The applicable income tax rate varies both with the amount of income tax payable and the type of income.