▁bearing ▁the ▁same ▁general ▁costs ▁of ▁every day ▁life , ▁such ▁as ▁child ▁care , ▁one ▁joint ly ▁fil ing ▁family ▁is ▁unable ▁to ▁experience ▁greater ▁tax ▁relief ▁( available ▁to ▁individually ▁fil ing ▁parents ), ▁due ▁to ▁the ▁requirement ▁that ▁child ▁care ▁exp enses ▁be ▁applied ▁to ▁the ▁lower ▁sp ouse ' s ▁income . ▁ ▁After ▁en act ing ▁income ▁splitting ▁for ▁retired ▁cou ples ▁in ▁ 2 0 0 6 , ▁in ▁ 2 0 1 1 ▁the ▁Conserv ative ▁Party ▁of ▁Canada ▁led ▁by ▁Stephen ▁Har per ▁won ▁a ▁majority ▁government ▁with ▁a ▁platform ▁prom ising ▁limited ▁income ▁splitting . ▁The ▁proposed ▁policy ▁would ▁allow ▁families , ▁with ▁children ▁under ▁ 1 8 , ▁to ▁split ▁their ▁household ▁income ▁of ▁up ▁to ▁$ 5 0 , 0 0 0 , ▁once ▁the ▁federal ▁budget ▁was ▁bal anced . ▁The ▁T ories ▁estimate ▁that ▁almost ▁ 1 . 8 ▁million ▁families ▁would ▁be ▁able ▁to ▁capital ize ▁on ▁the ▁tax ▁package ▁and ▁they ▁would ▁save ▁an ▁average ▁of ▁$ 1 , 3 0 0 ▁ann ually . ▁ ▁A ▁ 2 0 1 3 ▁study ▁by ▁the ▁C . D . ▁How e ▁Institute ▁concluded ▁that ▁incoming ▁splitting ▁" does ▁more ▁harm ▁than ▁good ," ▁and ▁a ▁ 2 0 1 4 ▁study ▁by ▁the ▁Canadian ▁Centre ▁for ▁Policy ▁Altern atives ▁claims ▁that ▁would ▁primarily ▁benefit ▁wealth ier ▁families . ▁ ▁However , ▁the ▁C . D . ▁How e ▁Institute ▁study ▁went ▁far ▁beyond ▁the ▁scope ▁of ▁the ▁limited