Mr. Chair, I think that is a little backwards. We made it very clear that the child care allowance would be taxed in the hands of the lower income spouse. We worked very hard to get agreement from all 13 provinces and territories that they would follow our lead and not include that money when the social assistance programs and parents eligibility for those programs was being calculated. We were protecting low income Canadians because that is where the help is needed most and that is where we are delivering it.
In the House of Commons on November 1st, 2006. See this statement in context.