THEREFORE BE IT RESOLVED THAT the Canadian Federation urge the Government of Canada to repeal Section 21 (2) and (3) of the Income Tax Act, and to amend the Act to provide that where the service is actually performed and the compensation is not greater than would be paid to another person for the same service, the remuneration received by the employee spouse shall be deductible from the taxable income of the employer spouse and shall be treated as separate income in the hands of the employee spouse.
