Mr. Speaker, during last Parliament's debate on Bill C-92 the Parliamentary Secretary to the Minister of Finance said that the old system of deduction inclusion was not working for the benefit of Canadian children. As a result, the Income Tax Act was amended so that child support payments would no longer be deductible for the payee nor be included in the recipient's income.
In theory, these changes seem equitable but in practice it translates into smaller amounts awarded by judges. Monetary awards for children are now smaller than what used to be left in the hands of recipients. Could the minister of revenue explain to the House why taking money from poor families affected by divorce is of any benefit to Canadian children?