Mr. Speaker, as a result of last week's budget there have been changes to the child care expense deduction.
First, the age of eligibility for children has been increased from 14 to 16, recognizing that there are parents who do work night shifts and need to have support in the home for their children. Therefore those costs should be deductible.
Second, we know there are single parents who are enrolled in full time education and who have not been able to use the deduction in the past. We have changed this process so that they will now be included. These reflect the changes in Canadian society. I believe the changes will be appreciated by Canadians.