THEREFORE BE IT RESOLVED THAT the Canadian Federation of Business and Professional Women’s Clubs urge the Government of Canada to repeal Sub-sections (2) and (3) of Section 21 of the Income Tax Act, and to amend the Act to provide that where the service is actually performed and the consideration is not greater than that which would be paid to another person for the same service the remuneration paid by the employer spouse shall be allowed as a business expense for the employer spouse and shall be considered as income in the hands of the employee spouse.
Menu
