Well, the problem with that from a tax policy point of view is that the foundation of the income tax system in Canada is that the individual is the taxpaying unit in Canada, and there are specific rules in the Income Tax Act, for example, that disallow the transfer of income from one individual to the next.
What you're doing with this, the TFSA, is you're really circumventing those rules. Rather than having the individual as the taxpaying unit, what we're moving toward, more on a stealth basis, is joint taxation. When you move toward joint taxation, that opens up another whole can of issues.