67.2 Income Tax Act—Marital or Equivalent Exemption
Whereas, By provisions of the Federal Income Tax Act and Regulations, a taxpayer who supports a dependent in a self-contained domestic establishment may claim a marital or equivalent exemption of $2,000, provided that the dependent's income does not exceed $950.00 in a taxation year; and,
Whereas, By Section 26, Subsection (2) of the Income Tax Act, a dependent spouse is only permitted to have an income of $250 in a taxation year without consequent reduction of the marital exemption allowed the other spouse; and,
Whereas, In 1965 an amendment to the Income Tax Act provided for the inclusion of uncles, aunts, nephews, and nieces in the range of dependents to whom the $950.00 exemption applies; and,
Whereas, This difference of $700.00 is unjustifiable and discriminates against married couples; therefore,
RESOLVED, That the National Council of Women of Canada urge the Government of Canada to amend Section 26, Subsection (2) to permit the dependent spouse to have an income of $950.00 without reduction of the marital exemption of the other spouse.