An Act to amend the Income Tax Act (child care expenses)

This bill was last introduced in the 37th Parliament, 1st Session, which ended in September 2002.


Caroline St-Hilaire  Bloc

Introduced as a private member’s bill. (These don’t often become law.)


Not active, as of Feb. 7, 2002
(This bill did not become law.)


All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

February 7th, 2002 / 10:05 a.m.
See context


Caroline St-Hilaire Bloc Longueuil, QC

moved for leave to introduce Bill C-430, an act to amend the Income Tax Act (child care expenses).

Mr. Speaker, I am pleased to introduce this bill. I would like to thank, in passing, my colleague, the member for Laurentides.

Essentially, this bill would allow a person carrying on an active business on a regular and continuous basis—basically, independent workers—to be exempted from the general rule by which the spouse with the lower income can deduct child care expenses.

(Motions deemed adopted, bill read the first time and printed)