An Act to amend the Income Tax Act (female presumption in child care)

This bill was last introduced in the 38th Parliament, 1st Session, which ended in November 2005.


Dave Chatters  Conservative

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


Not active, as of Nov. 16, 2005
(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

November 16th, 2005 / 3:15 p.m.
See context


Dave Chatters Conservative Westlock—St. Paul, AB

moved for leave to introduce Bill C-445, An Act to amend the Income Tax Act (female presumption in child care).

Mr. Speaker, I am pleased to introduce this private member's bill. The intent is to remove the female presumption in child care for purposes of the Canada child tax benefit within the Income Tax Act. The act should be gender neutral in this case and leave it up to the parents to decide to whom the benefit should be paid.

I have a constituent who is the father of two children. He has a court order providing legal custody, and he is divorced. Recently he has become involved in a common law relationship and Revenue Canada now says that the child tax benefit must be sent to the common law partner, despite the father having a court order saying that the kids are his responsibility, and the fact that the common law partner has agreed that the father is the primary caregiver.

The Income Tax Act needs to be changed to follow court rulings.

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