It is the Liberals who started the "tax fairness", as if this is something that really exists.  If four families are making $100 K/year, but are retired, both working or  single earner, or owner of a small business - they will pay significantly different taxes:
- retired couple can income split (income share) so that each makes $50k/yr which means ~ $18,000 in taxes.
- two people making $50k/yr,  pay ~ $16,000 in taxes.
- one person making $100k/yr, pays ~ $24,000 in taxes.
- two people in small business paid in dividends pay ~ $8,500 in taxes.

All have the same family income, but pay wildly different amount of taxes.  By the way, the Liberals in their first budget took away income splitting for families with one stay at home spouse, which made the taxes more unfair.