When I'm putting together tax returns I always feel kinda bad for the couples where one of them gets a refund and the other owes something ridiculous like $65K. Do you think there's any competition between these mega-rich pairs? They're all like "oooh, I win! Now you owe Stephen Harper a downpayment on a house and you have to buy me dinner too." Man, that would be brutal. Not only do you owe the government, but you lost a bet with your partner and have to buy them something too. Especially because you know these guys are going to restaurants that are at least $40 a plate. Really.
OH. And you know what I hate about putting together tax returns for couples? How it is ALWAYS filed under the man's name. Even if the woman kept her own name. Even if she is the primary client, comes in for all the meetings, and makes way more money than him and he's a luftmensch. Even if they are a rad partnership and do everything together and have equal incomes. The CRA requires there to be a "head of the household" for family/couple taxes. And it's always the man.
Sometimes I am subtly resistant by putting the woman's tax return on top of the man's when I mail them out, or by putting her name first on the address label.