Mr. Speaker, I thank the hon. member for his serious question. I believe rationalization comes in the knowledge that children will be better served. The spouse who looks after the children in most cases is the woman. The estranged husband will no longer be able to take advantage of the tax system; instead it will be the woman looking after the children. It is the children we are looking out for and the supporting parent will not have to declare that as income.
I think that is a bold step forward by the government, a progressive step forward by the government, one which will again serve the children of this country.