Mr. Speaker, we must ensure that the needs of self-employed women get as much consideration in tax laws as those of self-employed men.
The number of women in the workforce with children younger than school age has risen to 68 per cent. The majority of these women are working or running a business full time and cannot claim child care expenses as a business expense.
Child care is an important family support service and an integral part of society's ability to sustain a broader income. Because women are the parents whose careers are still most affected by child care responsibilities, the inclusion of child care expenses as a business expense would certainly give women more incentive to further develop their entrepreneurial skills and ingenuity.
Surely child care is more of a true business expense than country club memberships, seasons tickets to a sporting event or the rental of a luxury car.
During this International Women's Week, I join with the Canadian Farm Women's Network, my constituents and, in particular, the women of London-Middlesex in urging the government to consider legislation that would allow the deduction of child care expenses as a business expense.