Newlyweds hope their second marriage licence can help them win tax benefits Two gay Hong Kong men tied the knot in a simple ceremony in Toronto yesterday, continuing their struggle to gain acceptance by authorities at home. It was the second time Roddy Shaw Kwok-wah, 36, and Nelson Ng Chin-pang, 31, had wed; they were joined in a civil union in the US state of Vermont in 2001. Their application to have that union recognised by the Inland Revenue Department - so they could apply for tax benefits - was rejected, and they plan to challenge the decision with their Canadian marriage licence. Mr Shaw, a gay rights activist who is pursuing a masters of law degree in human rights at the University of Hong Kong, said one of the reasons given for the rejection was that theirs was not a 'marriage per se'. But two Canadian states - Ontario and British Columbia - have legalised gay marriages, and the federal government is drafting a bill to legalise such unions nationally. The Inland Revenue Ordinance states that Hong Kong recognises 'any marriage, whether or not so recognised [by the law of Hong Kong], entered into outside Hong Kong according to the law of the place when it was entered into and between persons having the capacity to do so'. Gay couples have long campaigned for the rights enjoyed by heterosexual couples, such as inheritance rights, burial rights and next-of-kin recognition, as well as access to benefits such as housing loans, tax allowances and eligibility for public housing. Mr Ng helped found the Blessed Minority Christian Fellowship, where Christian homosexuals can worship without fear of being ostracised. Mr Shaw runs the Civil Rights for Sexual Diversities group, which handles complaints from victims of discrimination and harassment. 'We should be recognised just like anyone else,' Mr Shaw told the South China Morning Post before leaving for Canada. 'I have no income and ... for a couple with only one income the spousal tax allowance would really help.'