Mr. Speaker, the Department of Finance undertakes gender-based analysis, GBA, on all new policy proposals for ministerial consideration, including tax and spending measures, where appropriate and where data exists.
With regard to income splitting and pension income splitting, a measure to allow pension income splitting was announced in the tax fairness plan on October 31, 2006, and a GBA for the measure was completed by the Department of Finance. No other measure related to income splitting has been announced or implemented by the Government of Canada. As such, no additional information about a GBA in respect of this proposal is available.
With regard to tax-free savings accounts, this measure was introduced in the budget tabled on February 26, 2008. The GBA for the measure was completed by the Department of Finance in advance of the tabling of the budget.
With regard to the children’s arts tax credit, this measure was introduced in the budget tabled on March 22, 2011. The GBA for the measure was completed by the Department of Finance in advance of the tabling of the budget.
With regard to the employee stock option deduction, this measure was introduced in 1977. Introduction of the measure predates the government’s 1995 commitment to conduct GBA in respect of new policy proposals.
With regard to the children’s fitness tax credit, this measure was introduced in the budget tabled on May 2, 2006. The GBA for the measure was completed by the Department of Finance in advance of the tabling of the budget.
With regard to pension income Splitting--see (i).
With regard to partial deduction of meals and entertainment expenses, this measure was introduced in 1987. Introduction of the measure predates the government’s 1995 commitment to conduct GBA in respect of new policy proposals.
With regard to partial inclusion of capital gains, this measure was introduced in 1972. Introduction of the measure predates the government’s 1995 commitment to conduct GBA in respect of new policy proposals.
With regard to the moving expense deduction, this measure was introduced in 1971. Introduction of the measure predates the government’s 1995 commitment to conduct GBA in respect of new policy proposals.
With regard to the flow-through share deduction, the current flow-through share regime was introduced in 1986, but previous forms of the regime have been allowed by the Income Tax Act since the 1950s. Introduction of the measure predates the government’s 1995 commitment to conduct GBA in respect of new policy proposals.
With regard to cuts to program spending, sponsoring departments and the Treasury Board Secretariat undertook a GBA on savings proposals that informed recommendations to Treasury Board and budget 2012 planned reductions to departmental spending.