globeadvisor.com: The flawed world of targeted tax cuts
Harperite designer tax breaks drain the treasury and make tax filing needlessly complex: nearly 7 out of 10 Canadians now rely on someone else to fill out their tax returns. Purely political, such tax credits are calculated to win a particular voting demographic. consequently, they do not benefit every Canadian and, in fact, exclude some of our most needy. This is indeed a boutique tax credit system.