The Patriarchal Bias of the Income Tax in Canada

Authors

  • Brigitte Kitchen York University

Abstract

The majority of Canadian families have two income earners. Yet the tax system continues to uphold the patriarchal, heterosexual family model based on the sexual division of labour which treats the husband as the breadwinner and the wife as the economically dependent full-time homemaker. Whilst married couples do not file a joint tax return, the Canadian tax system contains a number of features that allow a married couple specific tax benefits. These reveal the patriarchal bias of the tax system. T h i s paper explores them and argues for the ending of all tax breaks on the basis of sex, marital or family status in the interest of sex and marital status equality.

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Published

1986-04-01

Issue

Section

Original Research