Recognizing or Disregarding Close Personal Relationships Among Adults? The Report of the Law Commission of Canada and the Federal Income Tax

Canadian Tax Journal, Vol. 50, No. 3, p. 1021, 2002

10 Pages Posted: 14 Jul 2008

See all articles by David G. Duff

David G. Duff

Peter A. Allard School of Law, University of British Columbia

Date Written: July, 11 2008

Abstract

Beyond Conjugality, the Report of the Law Commission of Canada on close personal relationships among adults, reviews a number of federal statutes in which legal consequences turn on specific kinds of relationships among adults, and it proposes a new methodology for assessing existing or proposed legal rules that employ relational terms in order to accomplish their objectives.

This comment on the Report addresses its most significant recommendations regarding personal income taxation and income support in Canada: that the tax credit for spouses and common law partners should be repealed and that the GST credit should be fully individualized. Questioning both of these recommendations, the comment draws some general conclusions on the Report's vision of close personal relationships among adults, at least as these affect issues of income taxation and support.

Keywords: tax policy, personal income taxes, income tax credits, households, family, spouse

Suggested Citation

Duff, David G., Recognizing or Disregarding Close Personal Relationships Among Adults? The Report of the Law Commission of Canada and the Federal Income Tax (July, 11 2008). Canadian Tax Journal, Vol. 50, No. 3, p. 1021, 2002. Available at SSRN: https://ssrn.com/abstract=1158551

David G. Duff (Contact Author)

Peter A. Allard School of Law, University of British Columbia ( email )

1822 East Mall
Vancouver, British Columbia V6T 1Z1
Canada
1-604-827-3586 (Phone)
604-833-8108 (Fax)

HOME PAGE: http://www.allard.ubc.ca/faculty-staff/david-g-duff

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