Setting aside a subjective and normative evaluation of what's fair, what it would do is ensure that to the extent you're able to split income, you'll be taxed at the lowest personal income tax rate. To give you a different example, let's say two married lawyers were each earning $800,000 a year but working at different firms. If they engaged in planning to cross-pay dividends to each other so that they'd be considered split income, they'd cap their federal tax rate at 15% instead of the normal marginal rates that you'd expect to apply.
The fairness concern that was raised was something that we had considered in developing the amendments. I think the concept would be to apply it at the top marginal rate, but that's not, unfortunately, what this amendment would do. In the example—I forget the exact numbers, but I think the higher income earner had $60,000—instead of looking at the rate applicable to their marginal income, it would simply apply the tax on split income at the lowest 15% rate.