Mr. Speaker, if the member cares to take a look at the Income Tax Act or at government policy he will find out that the situation is really quite different than the one which he has described.
As an example, within the existing system, to the benefit of married families, is the married credit which reduces income taxes by as much as $1,500 for a couple under the circumstances which the member has described.
At the same time there is a special supplement under the child tax benefit for parents who care for their preschool children at home. The child tax benefit is based on family income, so it automatically increases when a parent gives up a job to stay at home.
The fact is the tax system directly answers the member's question. He might do a bit of research before standing up so quickly.