Mr. Speaker, the next phase of Canada's economic action plan will provide assistance to families and communities.
For example, we are enhancing the guaranteed income supplement for seniors who rely almost exclusively on old age security benefits and on this supplement.
The new annual top-up benefit will improve the financial security of more than 680,000 seniors across the country.
We are creating a tax credit for family caregivers of all types of infirm dependent relatives, including, for the first time, spouses, common-law spouses and minor children.
We will also create a children's arts tax credit to help parents pay for artistic, cultural, recreational and developmental activities for their children.
In good times, as in bad times, the government has always made responsible choices to ensure a better quality of life for all Canadians.