Laurin, Alexandre; Kesselman, Jonathan Rhys - In: C.D. Howe Institute Commentary (2011) 335
In the 2011 Canadian federal election, the Conservative Party pledged to allow couples with minor children to split up to $50,000 of their incomes each year for tax purposes. Tax savings would arise to the extent that the spouses’ marginal tax rates differ. Advocates of splitting claim an...