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)