Mr. Speaker, this has been of particular interest to me personally over the years. I have not pursued it primarily for the reason that in my previous job I enjoyed a high income and it was always my sense that if someone talked about the problems that high income earners face with the tax system they should be dismissed as perhaps those who do not deserve to be complaining.
However, when one looks at the burden of taxes on upper and middle income earners and if we consider that a family could be five or six people getting by on the income of one person one starts to realize that there is quite a bit of unfairness embedded in the tax system.
I really had my suspicions confirmed during the election campaign when I would go door to door. During the daytime I would meet women who were at home raising their children and very much feeling the pinch from high taxes.
It is only fair that the government make this change partly to recognize that people who do stay home to look after their children are providing a real benefit to society. Most of us would agree that it is in the interest of the children and the interest of society if they are able to be raised by their parents.
I have not looked into the intricacies of such a change. I am sure it has been suggested in the past. I am sure the Department of Finance must have looked at this as an option. It is one that I intend to explore in the coming days. I thank the hon. member for his comments.