Rick Mercer has looked into the Tories’ promised income-splitting tax break, and he’s figured out who stands to benefit: Prime Minister Stephen Harper.

“Income splitting is a massive tax break no doubt about it,” Mercer says. “Problem is the people who will benefit the most are married couples with young children where one parent makes a lot of money and the other parent stays home.”

And that, Mercer says, fits the profile of the prime minister himself.

Harper “has a big job, makes a lot of money, his wife volunteers, he has lovely children. God bless him, he deserves a raise, and with this tax break, he's gonna give himself one.”

Mercer cites a study from the Canadian Centre for Policy Alternatives that found 86 per cent of Canadians will not benefit from income splitting. The study also estimated that $3 of every $4 the government will give up in revenue from the tax break will go to the top third of earners.

Mercer gave kudos to former Finance Minister Jim Flaherty, who “made it pretty clear that the Government’s plan for income splitting is a bad idea,” and saved some biting advice for the prime minister.

“Here's an idea. If you're going to give a tax cut, how about giving one to all Canadians, not just Canadians that look like you?”