We know there are some tax expenditures that are on the personal side, but much of the tax expenditure package is on the corporate side. When you talk about reviewing tax expenditures, I presume you are referring to the personal income tax side of the equation, in which case we know that the biggest line item is the RRSP deduction, and we know that it....
I want to echo what Lissa was saying. Women and men are not two big, monolithic blocs. The biggest difference between women and men, foreign-born and Canadian born and all the rest of it, is the difference between rich and poor, which is growing dramatically.
Both tax policies and spending policies have reinforced this divide in society between rich and poor. If you are going to look at tax expenditures, particularly on the personal income tax side, I would highly recommend that you take a look at who benefits from those. Who benefits from the RRSPs? Who benefits from the RESP? We match dollar for dollar the savings of those who can afford to put aside money for their kids, but we know that the biggest thing that is happening to poor families is that they can't save. They are spending most of their money on the basics.
If you want to do something for post-secondary education, that would be an obvious place to go to re-examine our tax expenditure on this item.