The tax world is full of these kinds of inequalities.  Take a single senior earning $40K per year.  She will pay far more tax then a senior couple earning a combined $50K.  Is this fair?  Take a retired government worker with a DB pension who retires at age 55.  He can split his pension with his spouse and pay less tax then the same person who is drawing RRIF income which cannot be split until age 65?  Is this fair?