According to this article in the Ottawa Sun two Canadian men who are best friends have decided to get married for the tax benefits. Both guys are divorced and looking for Mrs. Right, but their point of view seems to be,  "Why not take advantage of the tax breaks while we’re looking?"

You do have to wonder what happens when one of them eventually does meet Mrs. Right and wants a divorce.  What’s the incentive for the one who hasn’t met Mrs. Right to give up his, uh, cash cow?