Mr. Speaker, we have from the beginning of the process of individual tax reform recognized very strongly the role that a stay at home spouse can play in a family.
This is why under the child tax benefits we have a $1,340 benefit that is not otherwise available. This is why under our system it is possible for a single worker in a family to contribute up to $13,500 to an RRSP for a non-working spouse. This is part of our philosophy.