[3][4] Roger Martin, Dean of the University of Toronto's Rotman School of Management[5] and Herwig Schlunk, Professor of Law at Vanderbilt University Law School[1] both have written articles proposing the idea.
In 2004, Tony Clement proposed reforming Canada's taxation system to include a lifetime income tax as part of his run for leadership of the Conservative Party of Canada.
[7] Clement proposed this reform after discussions with Martin and said it would have made the tax system simpler and fairer, while reducing the "brain drain" of younger Canadians moving to the United States for better jobs.
[6] Clement also claimed that the $250,000 exemption would make the first 8–10 years of the average Canadian's working life income tax-free.
[7] Stephen Harper won the leadership election on the first ballot and Clement's ideas received no further significant airing.