Mr. Chair, I have a question on clause 24, which deals with the $500 children's arts tax credit.
Yesterday, I asked the officials of the Revenue Department whether day care centres that offered artistic activities were entitled to charge an additional $500 fee to their clients, who would then be refunded by the Revenue Department. They said yes, which means that the total amount which had been forecasted at $35 million might very well be as high as $100 million.
Has the department thought about deleting the words « [...] a prescribed program of recreational or developmental activity », in section 118.03(1) of the Income Tax Act? By deleting these words, the scope of the legislation would be reduced, and that would prevent day care centres to charge $500 to all the children's parents. Failing that, the total bill will be much higher than the amount allowed for in the budget, as the officials admitted. They also said it was a drafting mistake. It's time to fix it, in order to prevent cost overruns.