Mr. Speaker, I am pleased to speak to the motion today. I congratulate the hon. member on behalf of Canadians families for taking the initiative to bring this bill forward.
Tax treatment of child support is not merely an issue of taxation. The tax treatment of child support goes to the fundamental principles of justice and equity. The paramount consideration in determining the issue of tax treatment of child support must be in the best interest of our children and in the best interest of the family, not the legal or economic considerations which are often the determining factors in taxation issues.
Fundamental to this legislative debate here today are the principles of equity and fairness. To tax child support payments is inequitable. To give a tax deduction to the payer of child support is inequitable.
During my 17 years of practice in the field of family law I saw the burdens that exist as a result of the inequities both economic and social and that are still existing today due to the marriage breakdown and the breakdown of families and family life.
The economic and social inequity is borne by the custodial parent who is left without the burden to provide the financial and the non-financial contribution to the support of the children as a result of marriage breakdown.
I draw the attention of the House to the Moge and Moge Supreme Court of Canada case and its reasoned judgment which gives details of the hardship, the economic disparities, poverty and inequities that exist as a result of marriage breakdown in our society today. I also draw attention to the allocation of child support, the quantum and the inequities that exist throughout
our country. I recommend this decision to members for their reading for background information.
Another inequity that exists is that a payer of child support should be rewarded with a taxation deduction to provide an incentive to support one's very own family. We should question the underlying issues of morality and equity and ask why Canada is the only country in the world to tax child support payments and to provide such a deduction to the payer.
Another inequity in the present system is that the families that stay together and are united in marriage are not provided a tax deduction or allowed income splitting to provide economic equity for our stay at home mothers or one income families.
In conclusion, in keeping with the fundamental principles of justice and equity and to afford legal, economic and social protection of our families as they exist today, all the inequities that are raised in this bill must be addressed without delay.