Mr. Chair, while I appreciate the intention of amendment, I think the issue is that you're actually creating another stream of exemption or an exclusion to spouses and common-law partners who live apart. In the scenarios that were just presented, you will eventually get there through court proceedings, but what you would do with this amendment is create exemptions for spouses or common-law partners who continue to live together, and I think it would raise tax integrity issues in the larger system. As Mr. McGowan pointed out, relating to marriage breakdown, this is a general principle that is used throughout the Income Tax Act.
Again, while I understand and appreciate the intention, I think you're actually creating bigger issues by exempting spouses and common-law partners who still live together, and you're not keeping it consistent with the act. I won't be supporting this amendment.