▁until ▁the ▁ 2 1 st ▁century . ▁From ▁the ▁introduction ▁of ▁income ▁tax , ▁Canadian ▁households ▁were ▁almost ▁exclus ively ▁de emed ▁to ▁be ▁single ▁income ▁households . ▁In ▁ 1 9 6 2 , ▁a ▁Royal ▁Commission ▁on ▁Tax ation ▁was ▁initi ated ▁under ▁Kenneth ▁Carter ▁by ▁Prime ▁Minister ▁John ▁Die fen b aker ▁to ▁examine ▁and ▁to ▁recommend ▁improvements ▁to ▁the ▁federal ▁tax ▁system . ▁The ▁report ▁declared ▁" that ▁fair ness ▁should ▁be ▁the ▁for em ost ▁objective ▁of ▁the ▁tax ation ▁system ; ▁the ▁existing ▁system ▁was ▁not ▁only ▁too ▁complicated ▁and ▁in efficient , ▁but ▁under ▁it ▁the ▁poor ▁paid ▁more ▁than ▁their ▁fair ▁share ▁while ▁the ▁wealth y ▁avoided ▁tax es ▁through ▁various ▁loop hol es ." ▁ ▁From ▁the ▁Carter ▁commission ' s ▁report : ▁We ▁conclude ▁that ▁the ▁present ▁system ▁is ▁lack ing ▁in ▁essential ▁fair ness ▁between ▁families ▁in ▁similar ▁circumstances ▁and ▁that ▁attempts ▁to ▁prevent ▁ab uses ▁of ▁the ▁system ▁have ▁produced ▁serious ▁anom al ies ▁and ▁rig id ities . ▁Most ▁of ▁these ▁results ▁are ▁inher ent ▁in ▁the ▁concept ▁that ▁each ▁individual ▁is ▁a ▁separate ▁tax able ▁entity . ▁Tax ation ▁of ▁the ▁individual ▁in ▁almost ▁total ▁dis reg ard ▁for ▁his ▁in ev it ably ▁close ▁financial ▁and ▁economic ▁t ies ▁with ▁the ▁other ▁members ▁of ▁the ▁basic ▁social ▁unit ▁of ▁which ▁he ▁is ▁ordin arily ▁a ▁member , ▁the ▁family , ▁is ▁in ▁our ▁view ▁another ▁striking ▁instance ▁of ▁the ▁lack ▁of ▁a ▁compreh ensive ▁and ▁rational ▁pattern