Yes, but I'll point you in another direction. One of the consequences of this approach to TOSI is that a married couple will be able to income-split upon divorce, and a spouse can be compensated for her contribution in the business better upon divorce.
That will vary by jurisdiction. For instance, in New Brunswick they have a test that considers the contributions of the spouse at home. That has its antecedents in some very strong feminist legal theory to say that this enables a woman to be compensated for valuable work that enables the man to earn money. Fortunately, we're at a point where I have a colleague whose husband hopes to stay home and raise their children when that time comes. But you will be better able to income-split and divide the business, with less oversight and with more generosity, upon divorce. In New Brunswick the home contribution is considered. In Newfoundland it is not, so in Newfoundland the reasonableness test that is applied in the examination of your contribution to the business does not consider contributions at home. It considers strictly contributions to the business.
Therefore, you're going to ingrain a two-tiered system and you're going to create an economic incentive towards separation of the family unit in order to achieve.... Do I think people will do this? Some people will—not many, but if you're on the cusp under economic distress, it is something that will be considered.