Mr. Speaker, it is with great pleasure that I rise today to speak on behalf of Progressive Conservatives and all Canadians on Bill C-244.
As well, I commend the member for Mississauga South on this initiative and on his hard work and diligence in representing and seeking solutions and assistance in visionary policy on behalf of Canadian children.
As everyone knows, the importance of child friendly policies are absolutely essential, especially as we enter the 21st century as a knowledge based global society. I think it has never been more important than now to invest in our young people.
I have some difficulty with the complicated nature of the changes to the tax code. I would echo some of the comments of my hon. colleague from the Reform Party on this.
As everyone knows, today millions of Canadians are filing their income tax returns and millions of Canadians have hired accountants and tax lawyers to enable them to effectively liaise with their own government.
It is an affront to a democratic society that in an industrialized nation with a high rate of education, Canadians need to hire professionals just to deal with their own governments on something as fundamental as paying taxes.
It is clear that we definitely need to simplify the tax code and the size of the tax code. I studied taxation law at university and got a finance degree. The tax code is egregiously complicated. I have some difficulty with any measure that serves to further complicate the tax code.
I do respect the premise under which the member for Mississauga South brings forward this legislation. If one parent wishes to stay at home in a family during the formative years of their child's upbringing I do not believe they should be penalized by the tax code, which currently is clearly the case.
I am interested also to learn that the hon. member has brought forward other proposals, including the conversion of the child care expense deduction into a non-refundable tax credit and extended it to families with a stay at home parent. I believe that is the kind of policy that would be less complicating potentially than the current legislation we are discussing but would have a similar impact. I think the important thing is that the intent and the impact is very sound. Again we are supportive of that intent and that potential impact of tax policy that will reduce the disincentive currently for families that are trying to do the right thing and look after their children.
The difficulty with tax policy, like so many public policies, is the law of unintended consequences. When we have, as my hon. colleague from the Reform Party has pointed out, a tax code of 1,300 pages it does bring to light the fact that there are a lot of unintended consequences with a tax code that complicated.
This week in the finance committee we are studying Bill C-36 regarding the creation of the millennium scholarship fund. One of the witnesses was David Stager, an economics profession at the University of Toronto. He stated unequivocally that adequate support in a child's formative years has a far greater social and economic impact than funding later in life.
An investment in preschool education, particularly prior to age three, will provide society with a better return on that investment than an investment in primary education. An investment in primary education will provide society with a better return on investment than an investment in secondary education. An investment in secondary education will provide a better return on investment than an investment in post-secondary education.
At a time when we are committing $2.5 billion worth of Canadian taxpayer funds to the millennium scholarship fund I think it is time that we really worked together in the House to develop solutions similar to what the hon. member for Esquimalt—Juan de Fuca has suggested in head start programs, for instance, which are designed to reach out to high risk children who are most vulnerable.
One of the studies that was conducted in the United States accounts for the result that $1 invested in children in high risk situations up to age 3 will provide society with a return of $7, I believe, by age 25, if one combines employment insurance costs, welfare costs, if one considers the costs of the judicial system, the police and the penal system, all the things that occur because children are neglected up to age 3.
It is absolutely essential that we develop some way either through tax policy, and that is one alternative—I respect the hon. member for Mississauga South for bringing light on this issue—or through direct programs that would be designed to effect change in that area. Perhaps it is time for us in the House to look at a national head start program.
My own preference when I am talking about tax policy is to simplify the Canadian tax code and thus make it fairer. Not necessarily reducing all taxes but reducing some of the absolute gross unfairness that exists in the Canadian tax code. I believe that if we do simplify the tax code and we do make the tax code essentially what it should be in the first place, a revenue generating vehicle and not a vehicle for social engineering, we can then use social policy to invest strategically in those areas where Canadians need investment most. One of those areas might be a national head start program.
To the hon. member across the House who just asked if I filed my return, no, but I will be shortly. It is so complicated.
The head start program that is currently in Moncton, New Brunswick was modelled after similar programs in Hawaii and Michigan. These programs do not address the economic situation of the parents as much as they address the social aspect and the interplay between the parent and the child.
My concern with some of Bill C-244 is that it does have the potential to benefit some families, depending on incomes, significantly more than other families. I would favour, for instance, the member's earlier initiative of the tax credit. I think that is far fairer in many ways.
I urge this House to continue to work in a multi-partisan way to develop solutions. When we hear a member of the Reform Party talking about a head start program, I think that is very positive. When I see a member of the Liberal Party developing policies relative to the task, I see that we are all looking for the same end although we may differ on the means. However, I suggest we continue this dialogue and continue to develop, debate, discuss and implement policies that will work.
We are again concerned about further complicating the tax code. There is a strong argument to be made that there is a current punitive treatment of families trying to do the right thing for their families. Perhaps that playing field needs to be levelled in the short term. Tax reform of this nature is better than no tax reform at all. However, let us keep our eye on the ball for the long term.
The best policies in the long term involve a simpler, fairer and less complicated tax code which benefits all Canadians and a government that is not afraid to invest strategically in the needs that face Canadians as we enter the 21st century at a time when it is more important than ever in a global knowledge based society that our young people are provided with the best opportunities in the world, that we have a society that is not only prosperous but fair, that the equality of opportunity is not just a phrase but a fact in Canada and that we are not having debates on child poverty in this House 10 years from now.