If everyone were allowed to split income with their spouse then there wouldn't be a problem.  After all, our tax credits are calculated on total household income so why not income tax?  Why should the dual income family next door pay less tax than a family with the same total income, but from only one spouse?  The Liberals talk fairness but nothing about what they actually do is fair.

Businesses transferred to family members should be exempt from tax completely, just like an inheritance.