Madam Speaker, I want to be very clear that I am very much in favour of supporting a first step on a national child care program. It is one of the tools that we have available for parents. The choice and flexibility are also important.
The member commented a couple of times about the objective of providing tax relief for low and modest income Canadians. We have heard the rhetoric. Could the member explain exactly how a tax break for low and modest income Canadians can be delivered without having the same benefit go to the higher income earners in Canada? Can he be very specific about what changes would be made in the Income Tax Act to specifically target low and modest income Canadians?