Mr. Speaker, through our taxation system frequently there are situations where it is beneficial for our citizens to take particular actions. I cite as an example the situation I mentioned in my speech where right now under our taxation it works to a net benefit to a family to have two income earners at
$30,000 rather than one income earner at $60,000 and yet the gross income before taxation is equal.
I suggest that kind of policy forces the situation where people make choices. I am not suggesting for a second that the choice a family may make when two people determine it is in their best interests and the best interests of their family that there should be two wage earners, that that is an inferior decision, not for a minute. What I am suggesting is that by the taxation act as it presently exists it works in a prejudicial manner against those who choose to have one income earner.