You really aren't listening are you??
The Conservative move will benefit Moms that choose to raise their own kids, instead of turning them over to an expensive and inefficient, government program, and it will do so in a couple of ways. First, a stay-at-home Mom (or Dad) will realize a $2000 benefit. As well, many stay at home Moms (like my daughter-in-law) take in a couple of kids from friends or relatives to supplement their otherwise non-existent income.
yeesh! Make up your mind! Notwithstanding your assumption on the full $2000 cap benefit for, again, that very small contingent of Canadians actually eligible for any benefit from that Harper Conservative income-splitting proposal.
Income splitting as proposed by the Harper gov't is intended to allow families with children to split incomes so they can save tax dollars and use them for child care. That is why the proposal is limited to families with children.