An Act to amend the Income Tax Act (universal child care benefit)

This bill was last introduced in the 40th Parliament, 3rd Session, which ended in March 2011.


Olivia Chow  NDP

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


Introduced, as of March 11, 2011
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to make the universal child care benefit non-taxable.


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

March 11th, 2011 / 12:10 p.m.
See context


Olivia Chow NDP Trinity—Spadina, ON

moved for leave to introduce Bill C-639, An Act to amend the Income Tax Act (universal child care benefit).

Mr. Speaker, it is my pleasure to move a bill to remove the taxes from the universal child care benefits, seconded by the member for Halifax.

Every Christmas parents get a rude surprise. They receive a letter from the government and are told that they must pay taxes on their $100 a month baby bonus from the government. It is a classic case of the Conservative government giving with one hand and taking with another.

Working parents are particularly hard hit. In a month's time, by the end of April, these parents will have to pay collectively over $200 million in taxes.

My bill would make this child benefit tax free so Canadians have a few more dollars in their pockets to buy a few more toys, books and nutritious food for their kids. There is absolutely no excuse to pay taxes on money destined for children.

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