I agree. I claimed this credit for my wife who bused downtown to work and I claimed the employment tax credit for both of us. My wife would have taken the bus with or without the tax credit so it achieved nothing other than to lessen government revenues! I think that Morneau should have ditched the employment credit too as it makes absolutely no sense and just clutters the tax return. An unemployed person has limited income and is taxed correspondingly less, why give a person a tax break simply because they have a job? The thinking seems to be something along the lines: "people aren't working because they're lazy, maybe if we provide a tax break if they got a job, the lazy so and sos would get off the couch". Only very low earners would need the credit and they could be accommodated by adjusting the tax brackets if necessary because they were somehow paying tax. I certainly found it ludicrous when I was earning $120K to get a tax credit on top!