Mr. Speaker, it is our job to make sure that available tax benefits really help Canadians meet their children's needs. However, it seems that the regulations are flawed.
If parents are separated and one parent pays child support, the Income Tax Act does not allow that parent to claim his or her children as dependants. Among other things, that prevents parents of disabled children from claiming certain credits, thereby preventing those children from receiving the financial support they are entitled to.
Moreover, families with just one child whose two parents pay child support cannot split the credits.
When will separated parents who pay child support be treated equally in the eyes of the law?