Mr. Speaker, when there is a general discussion about income splitting, we have to look at what has actually occurred. Breaking it down, there would be a maximum amount that could be transferred to minimize the amount of tax. That is part of it.
However, it is also a case of fairness. When we look at the numbers, if an individual is making $20,000 and their spouse is making $60,000, it works out to $80,000. When we compare that to a scenario where two people are making $40,000, much more tax is being paid. I believe it is around $1,100.
Further, it is a case of looking at the potential with different types of families and making that where the fairness comes in. There are caps, which is the other aspect to it, but, again, it is to try to make it fair for all individual families because it had not been to that point in time.