I am very worried about that. A formula would have to take into account and recalculate benefits and means tested tax credits in low income years, such as child tax benefits, goods and services tax credits and various provincial tax credits, and additional taxes and credit reductions, for example, minimum tax, reduction in age tax credits, and old age security clawbacks in high income years included in the averaging period.
Pensons, notamment, au crédit d'impôt pour enfants, au crédit pour TPS, aux crédits d'impôt provinciaux et à toutes sortes d'autres crédits et de réductions d'impôt.