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April 6, 1999
After the Ontario Court of Appeal
ruled that parts of Canada's Income Tax Act discriminate against
same-sex couples, Ottawa finally recognized that the law had
to be changed.
Money is not the government's
chief concern. There are so few provisions in the Income Tax
Act of potential benefit to same-sex couples that federal officials
estimate it would cost a modest $3 million to remove the discriminatory
aspects.
The problem, it seems, is just
one word - spouse.
Fearing a backlash from Reformers
as well as Liberal backbenchers, the government is reluctant
to amend the Income Tax Act to allow the partners of a same-sex
couple to make a claim for a ``spouse.''
So it is pondering the creation
of a new category of taxpayers: partners in same-sex, common
law couples, who would not be recognized as ``spouses,'' but
would enjoy all the rights and benefits now conferred on heterosexual
common-law couples. Presumably, this is the designation same-sex
partners would pick when asked by Revenue Canada for their marital
status.
The question of tax credits is
more complicated. Currently, there is one provision for ``spouse,''
and a second provision for ``equivalent to a spouse.'' The Income
Tax Act allows single parents to claim a credit for a dependent
child who is designated an equivalent to spouse.
It seems curious that Reformers
would make such an issue out of the word spouse, yet have no
objection to the term equivalent to spouse. For doesn't the word
equivalent denote ``equal in meaning'' or ``the same as?'' If
so, the Income Tax Act seems to imply that a son or daughter
is the same as a spouse. Isn't there a danger that ``same as
spouse'' could be interpreted to mean parent and child sharing
a bed?
Maybe Ottawa should eliminate
all these loaded words with one, all-purpose term.
It could simply let everyone
claim ``a qualifying loved one'' - be it a spouse, son, daughter
or same-sex partner.
Reformers would surely agree
that love is a fitting family value.
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