Mr. Speaker, fairness and equity within our tax system are not optional but necessary characteristics which we must strive to achieve. Accordingly, when inequities are identified Canadians should expect prompt attention from their elected representatives.
One such inequity has to do with child care expenses. Under the present income tax law one spouse cannot pay another spouse to provide direct parental care and receive a deduction for the expense. However, in the case of same sex couples who have custody of a child, one can pay the other for child care expenses and deduct the cost on their income tax return. This
effectively provides for income splitting not available to married couples.
In the full spirit of fairness and equity, we should extend the same tax benefit to mothers and fathers as is given to same sex couples. This serious inequity demands prompt attention.