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2000

Family Law

Faculty Publications (Emeriti)

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Full-Text Articles in Law

What’S Sex Got To Do With It? Tax And The ‘Family’, Claire F.L. Young Jan 2000

What’S Sex Got To Do With It? Tax And The ‘Family’, Claire F.L. Young

Faculty Publications (Emeriti)

In this paper the author analyses the taxation rules that recognise spousal and family relationships. She notes that even though we file income tax returns as individuals, the federal Income Tax Act recognises spousal and familial relationships for many different purposes, thereby undermining the integrity of the principle of the individual as the tax unit. She observes that Parliament has responded over the years to the ever-changing demographics of “family” life in Canada by amending references in the Act to spousal and other family relationships. For example, the meaning of “spouse” has been expanded to become more inclusive. Most recently ...