▁in ▁the ▁present ▁tax ▁system . ▁In ▁keeping ▁with ▁our ▁general ▁theme ▁that ▁the ▁scope ▁of ▁our ▁tax ▁concepts ▁should ▁be ▁bro aden ed ▁and ▁made ▁more ▁consistent ▁in ▁order ▁to ▁achieve ▁equ ity , ▁we ▁recommend ▁that ▁the ▁family ▁be ▁treated ▁as ▁a ▁tax ▁unit ▁and ▁tax ed ▁on ▁a ▁rate ▁schedule ▁applicable ▁to ▁family ▁units . ▁Ind ividual s ▁who ▁are ▁not ▁members ▁of ▁a ▁family ▁unit ▁would ▁continue ▁to ▁be ▁treated ▁as ▁separate ▁tax ▁units ▁and ▁would ▁be ▁tax ed ▁on ▁a ▁schedule ▁applicable ▁to ▁individuals . ▁ ▁The ▁ 1 9 7 0 ▁Royal ▁Commission ▁on ▁the ▁Status ▁of ▁Women ▁recommended ▁a ▁system ▁of ▁elect ive ▁joint ▁tax ation ▁to ▁address ▁the ▁issues ▁of ▁both ▁tax ▁fair ness ▁between ▁families ▁and ▁concerns ▁regarding ▁dis in cent ives ▁for ▁women ' s ▁participation ▁in ▁the ▁work ▁force . ▁ ▁Com b ined ▁family ▁income ▁is ▁used ▁to ▁calculate ▁a ▁family ' s ▁tax ▁li ability ▁as ▁well ▁as ▁to ▁determine ▁a ▁family ' s ▁el ig ibility ▁for ▁tax - del iver ed ▁benefit ▁pay ments , ▁such ▁as ▁the ▁Canada ▁Child ▁Tax ▁Ben ef it ▁( C CT B ). ▁House holds ▁of ▁similar ▁gross ▁in comes ▁are ▁bearing ▁broad ly ▁different ▁tax ▁oblig ations . ▁On ▁an ▁individual ▁basis ▁this ▁is ▁not ▁the ▁case . ▁House holds ▁with ▁the ▁same ▁total ▁income ▁are ▁el ig ible ▁for ▁identical ▁tax - del iver ed ▁benefit ▁pay ments ▁but ▁may ▁have ▁significantly ▁different ▁tax ▁li abilities . ▁Further , ▁while