I'm aware of the question of income averaging, but I would respectfully submit that the question being asked is outside the scope of the mandate of the CRA. We deal with the implementation of the Income Tax Act as is. The Department of Finance would be in the best position to respond to your question, as the Department of Finance is responsible for developing and evaluating federal tax policy and amending the Income Tax Act.
On April 4th, 2022. See this statement in context.