Traduction de «Frais de garde des enfants » (Français → Anglais) :

those expenses (other than expenses paid for a child’s attendance at a boarding school or camp outside Canada) shall be deemed to be child care expenses for the purpose of this section if the child care services are provided at a place that is closer to the person’s principal place of residence by a reasonably accessible route, having regard to the circumstances, than any place in Canada where such child care services are available and, in respect of those expenses, subsection 63(1) shall be read without reference to the words “and contains, where the payee is an individual, that individual’s Social Insurance Number”.

(6) institute one child benefit based on family income: either roll the child care expense deduction, child tax benefit, and a $213 supplement into a refundable child care tax credit, or roll the child care expense deduction and the $213 supplement into one child tax benefit.

If the taxpayers of Canada are providing a subsidy to families with children by way of a child care expense deduction and if a family spends $5,000 on child care expenses, would it not be fair and equitable to give, in the pocket, the same net benefit to all families who pay $5,000 for child care expenses, as opposed to a different amount varying with income?

I remember the discussion we had about the meaning to be given to the extra expenses relating to the disability of a candidate or to child care and I recall that I illustrated rather eloquently the difficulty in establishing that expenses relating to child care really have to do with child care as opposed to travel in the riding for the electoral campaign.

child care and parent care costs.

Because stay at home parents are not a ``discreet and insular minority'' the courts have ruled they do not qualify for a child care expense deduction (1205) The purpose of this bill is to amend the Income Tax Act to allow parents to choose the method of child care and allow the deduction of a fixed amount as child care expenses of $5,000 up to age 7 or $3,000 between ages 8 and 14, regardless of the income of the parents and of the amount of child care expenses actually incurred (Motions deemed adopted, bill read the first time and pr ...[+++]inted.)