As usual, those who have been benefiting from a tax rule, due to lose it and the benefits it provides are up in arms. However, income splitting among family members is quite wide-spread and I know of many cases where one income earner is able to reduce their tax burden by a huge amount by splitting with a (in one instance, disabled) spouse and non-working or sometimes working child while calling both "employees".  There is nothing unfair about fixing this rule to reduce that behavior.