Section 143 of the act is the only section in the entire act that is so punitive that it disallows the deduction for any income that is paid to a child. Everywhere else across the act, it's based on reasonableness. The time they've spent, the knowledge of the person providing it, the services provided, and so on. It's based on a reasonableness test for everyone else. Hutterites are the only ones who actually are disallowed the allocation of any amounts to someone who is below the age of 18. It's very punitive.
If you fall into section 143 because of your religion, you are disallowed an opportunity that every other taxpayer gets to have. Why are we asking for the age of 10? If you spend any time on a Hutterite colony, you'll realize that even before 10, in fact at the age of six, they start having great responsibilities. You may agree or not agree with this. We hear the terms “child labour” and things like that.
Both of my parents grew up on family farms. I grew up having to help out on the farm at a very young age. I drove a tractor at age nine. Whether you agree with it or disagree with it, not just Hutterites but all family farms utilize people who are below the age of 18. In fact, a family farm would not survive if they had to go and hire people to do the work that the children do.
Even at the age of nine, a person can be completely responsible for the dairy. That person who is nine years old is responsible for determining which cow a bull should be bred with, and whether the cow has mastitis that needs to be treated. That person is awake and up to do all the milking, even doing milking at the end of the day.
I know it's hard for some people to step away from their personal beliefs, but the reality is on a family farm people below 18 have to contribute. Hutterite colonies are no different.