Mr. Speaker, the member has expressed the sentiment of all members who spoke today and I think of all members of the House of the important contribution families make when they choose to provide direct parental care.
The issue of discrimination continues to be part of this dialogue. The member will know that in the Income Tax Act there is a lot of discrimination. In fact policy by its very nature is discriminatory.
We discriminate in favour of seniors because we give them an age exemption and pay OAS. We discriminate in favour of aboriginals because of the special programs and benefits. We discriminate in favour of high income earners because they can deduct larger amounts in RRSPs. We discriminate in favour of low income earners because they have a lower tax rate than others. We discriminate in favour. All of the tax measures that were put in probably were done in response to a particular situation.
I do not think anyone in this place will disagree with the spirit and with the intent. But the member will know that the child care expense deduction is not inclusive enough. It does not deal with the benefit available to someone with part time work or just non-earned income work or with lone parent situations.