Successive governments put these "loopholes" within the tax code in consultation with CRA and they continue to be legitimate means of tax avoidance, along with many other measures that exist within the taxation guide. You are not a cheater because you use the system that was designed by government, a system that the government encouraged you to use. Tax avoidance has always been a legitimate method to use, with respect to how much you pay in taxes. One way of looking at it, was to see tax avoidance as a bone thrown to those whose incomes are in the top ten per cent and who already pay the lion's share of taxes collected in this country. With the current measures in place they still have contributed the bulk of taxes collected , so it's not as if the system has been "cheated ". If the measures proposed by the government go ahead, then that segment of tax filers who pay the most will pay more. Calling that fair seems more like piling on, rather then fair.