Section 9: Income of a married woman
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
9. Income of a married woman
(1) All income derived by a married woman shall be liable to income tax
separately from the income of her husband in her own name.
(2) Any income derived by a married woman jointly with her husband
shall be deemed to be derived by them in such proportion as may be
declared by the couple in their tax returns.
(3) Where no declaration is made by the couple under subsection (2), the
income shall be deemed to be derived by them in equal proportion.
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Questions this section answers
- If I am a married woman, is my income taxed separately from my husband's?
- If my husband and I earn money jointly and don't say how to split it, how is it taxed?