This is the first time we have really ever heard of this concept. In order to have revenue taxed in a lower tax bracket, a husband and wife can loan one another funds. The idea is to basically have the higher income making individual loan money to the lower making individual to invest and the higher making individual would earn interest on it and the lower one would invest to make money but be taxed in a lower tax bracket and can write off the interest paid as the money was used to earn income.
A key tax-splitting interest rate is about to double:
http://business.financialpost.com/personal-finance/taxes/a-key-tax-splitting-interest-rate-is-about-to-double