Sir, I'm by no means an expert on taxation or tax fairness, but there is one reality that must be acknowledged. When I left New Brunswick, I had to decide whether to move to Quebec or to Ontario. My son was 15 years old. I chose Ontario because of the substantially lower taxes.
Another fact of life is that the vast majority of Canadians do not receive a tax receipt for day care when services are provided by an individual. That is a major tax problem. I would prefer to have you point that out, not me.