moved for leave to introduce Bill C-354, An Act to amend the Income Tax Act (child care expenses).
Mr. Speaker, I am very happy to introduce my bill to amend the Income Tax Act in order to allow families in which one of the spouses operates a business or is self-employed and has a low income to deduct child care expenses on the income tax return of the taxpayer with the higher income.
(Motions deemed adopted, bill read the first time and printed)