moved for leave to introduce Bill C-247, an act to amend the Income Tax Act (child care expenses).
Mr. Speaker, I am pleased to rise today to try and correct an injustice we found through the Income Tax Act in its efforts to drive and dictate social policies.
The Income Tax Act currently discriminates against stay at home parents because the child care expense deduction is only available to families who pay institutions to look after their children. Because stay at home parents are not a "discreet and insular minority" the courts have ruled they do not qualify for a child care expense deduction.
The purpose of this bill is to amend the Income Tax Act to allow parents to choose the method of child care and allow the deduction of a fixed amount as child care expenses of $5,000 up to age 7 or $3,000 between ages 8 and 14, regardless of the income of the parents and of the amount of child care expenses actually incurred.
(Motions deemed adopted, bill read the first time and printed.)