Delving into the structure of the Income Tax Act: How the tax unit and tax base impact on women and same-sex couples.

摘要

This thesis investigates two structural elements of the Income Tax Act which result in the inequitable treatment of women and same-sex couples—the tax unit and the tax base. In a discussion of the tax unit, the author outlines three models and supports the adoption of the individual as the ideal unit of taxation as a means of remedying discrimination against women and same-sex couples. With respect to the tax base, the author focuses on the Income Tax Act's treatment of capital gains, Registered Pension Plans, Registered Retirement Savings Plans and the child care expense deduction to demonstrate how the current manifestation of the tax base impacts negatively upon women.