In 2014, the Conservatives introduced this credit, which allows families with children under the age of 18 to shift $50,000 of income from a higher-earning spouse to a lower-earning spouse for total tax savings of up to $2,000 per couple. While the benefit was repealed in December when the Liberals took over from the Conservatives, you can still claim it for the 2015 tax year.
The bottom line: The couples who will benefit most from this soon-to-be-gone tax credit are those with a large income disparity and earn roughly $60,000 to $70,000 in combined income. At that point couples will hit the $2,000 cap, so those with higher incomes will not get a larger benefit.
More tax tips here.