The member characterizes this correctly: the idea would be to consider only one's own individual income. It's not an idea that I would advocate unconditionally right now. It's one that I think is worthy of some study and consideration. The member's idea of perhaps making it a default option and letting someone choose the right way to do it is interesting.
I'm sure the member will agree with me that this gets into a very contentious area of taxation and whether we have individual-based taxation or family-based taxation. There's a deeper issue there that is certainly one that's always a public debate. For this particular one, I think it's worthy of study, specifically because it would affect a lot of married women and potentially improve their contributions to the Canadian economy and also their position in society. I think it's something that we ought to at least have some study on.