It's interesting talking about tax law, because I know that section 63 of the Income Tax Act has been the subject of much debate. I'm thinking of the case of Symes v. Canada, wherein Ms. Symes wanted to claim her child care as a business expense, but lost in that regard. From that, it's very clear that the Income Tax Act affects women much differently than it does men.
We've heard today a very clear statement that gender-based analysis needs to be conducted specifically on the Income Tax Act, a point that has been around for a while. We've heard that for a while, but what's stopping it? Why hasn't this step been taken?