▁proposal ▁in ▁the ▁Conserv ative ▁campaign ▁platform ▁by ▁including ▁the ▁consequences ▁of ▁the ▁provinces ▁following ▁suit . ▁It ▁also ▁spec ul ates ▁upon ▁the ▁effects ▁of ▁work force ▁participation ▁of ▁the ▁lower ▁ear ning ▁sp ouse ▁which ▁is ▁easily ▁addressed ▁by ▁elect ive ▁joint ▁tax ation ▁such ▁as ▁recommended ▁by ▁the ▁ 1 9 7 0 ▁Royal ▁Commission ▁on ▁the ▁Status ▁of ▁Women . ▁ ▁In ▁February ▁ 2 0 1 4 , ▁a ▁day ▁after ▁introdu cing ▁the ▁ 2 0 1 4 ▁budget , ▁Fin ance ▁Minister ▁Jim ▁F lah ert y ▁dist anced ▁himself ▁from ▁the ▁concept ▁of ▁income ▁splitting , ▁but ▁others ▁within ▁the ▁Cab inet ▁still ▁support ▁the ▁idea . ▁ ▁The ▁ 2 0 1 5 ▁Canadian ▁federal ▁budget ▁proposed ▁measures ▁to ▁allow ▁families ▁to ▁split ▁their ▁income . ▁ ▁See ▁also ▁ ▁Mar riage ▁penalty ▁ ▁Shared ▁ear ning / shared ▁parent ing ▁marriage ▁ ▁References ▁ ▁Category : In come ▁tax es <0x0A> </s> ▁Sp iller ▁In let ▁is ▁an ▁in let ▁in ▁the ▁North ▁Coast ▁region ▁of ▁the ▁Canadian ▁province ▁of ▁British ▁Columbia . ▁It ▁forms ▁the ▁head ▁of ▁Sp iller ▁Channel . ▁It ▁was ▁first ▁chart ed ▁in ▁ 1 7 9 3 ▁by ▁James ▁John stone , ▁one ▁of ▁George ▁V ancouver ' s ▁officers ▁during ▁his ▁ 1 7 9 1 - 9 5 ▁expedition . ▁ ▁References ▁ ▁Category : In lets ▁of ▁British ▁Columbia ▁Category : N orth ▁Coast ▁of ▁British ▁Columbia <0x0A> </s> ▁Bart ol ina ▁S isa