I can't understand why income splitting of 2 heads of household is even controversial.  Everyone should be able to do that, business or 'working stiff'.  When the government considers the eligibility of my spouse for child benefits, they consider my incomes, which makes him ineligible for anything.  So we are considered a single economic unit.  BUT, when it comes to taxation, suddenly we are different economic units and cannot balance our incomes at all.  
It is completely inconsistent and designed to screw the taxpayer coming and going.  Typical of this government.