Mr. Speaker, I am pleased to speak today on Motion No. 30, sponsored by the member for Mississauga South.
The motion reads:
That, in the opinion of this House, the government should consider amending the Income Tax Act to provide a care giver tax credit for those who provide care in the home for preschool children, the disabled, the chronically ill or the aged.
I would like to commend the member for bringing this motion forward. The recognition of the problem of unfair tax treatment, in particular of families that choose to have one member of the family stay at home, is commendable. It is a good thing to bring this forward and to talk about it. There are, however, at least three questions that I would like to ask the member. I will talk about them in my presentation today.
The first question is where is the cost benefit analysis, or at least an estimate of the cost and the benefits of the changes that this motion would bring about and put into law?
My second question is why is the government's only response to this issue to put in place more taxpayer funded day care? I will talk briefly about that in my presentation.
The third question I have is that the government of which he is a member has been in power for three years now. Why has the government not acted on the portion of the motion which would bring into place equal tax treatment between families that choose to have one parent stay at home to take care of the children and those families that choose to hire, either through day care or some other place, someone to look after their children while they are at work? Why has the government not dealt with this inequity in the tax system? Why has it not taken this unfairness out of the system?
That is the third question for the member. I will deal with it later in my presentation.
First, where is the cost benefit analysis? The member for Mississauga South, the sponsor of the bill, said in his presentation: "The viability of M-30 needs to be assessed, not from a financial perspective, but from a balanced perspective, taking into account both social and fiscal reality". I agree with that.
How can this member ask me and others to support this motion when a cost benefit analysis has not been done? How can we possibly support a motion when an estimate of the effect this would have on the finances of the country has not been completed?
I would suggest that no member of Parliament should, in good conscience, vote in favour of a motion like this. We must have a cost benefit analysis that is at least accurate enough to give us a ball park figure of the costs and the benefits of this motion. The hon. member has failed to provide that. I certainly cannot support this motion on that basis.
Second, why has the government's only response to this issue been a promise for more taxpayer funded day care? Of course, this promise was made in the red book. It is another one of those promises that has not been kept, by the way. In the government's tally, 72 per cent or some such thing of its promises have been kept. By my tally, 28 to 30 per cent, if someone is generous, have been kept. This promise for more spending on day care, which is by the way something I do not support, is a promise that has not been kept. Canadians should hold the government accountable because it made a promise and a promise should be kept.
It is one of the things on which the government did campaign. It is an issue that was talked about during the campaign. Other Reform candidates and I spoke out against this during the election campaign while the Liberals spoke out in favour, yet it is certainly a promise the government will not be keeping.
Why has that been the government's only response, a promise which it is not going to keep, but a promise to spend more on publicly funded day care? It is not going to solve the problem.
The third question is the most important. Why has the government, of which the member who has sponsored this motion has been a part for three years now, not deal with this unfairness that he points out is in our tax system. It gives an unfair tax advantage to people who pay others to take care of their children.
It is not for government to tell people how they are going to care for their children. It is important that parents have a choice whether they will have their children looked after by someone else while they work or if they choose, to have one parent stay at home and look after the children without having the tax system punish them for making the choice to have one parent stay at home.
That is wrong. There is no job in this country, including the job of Prime Minister, which is as important as having children very well looked after. Studies have shown that it is important for one parent, and it does not matter which parent, stay at home with children in their younger years. If a family chooses to do that because they believe that is their responsibility as a parent, then the tax system should not punish them.
Reform has said some very specific things in the fresh start document which was released on October 17 and has been talking about and presenting across the country. This fresh start document says that there are two visions of how and what this country can be. One vision has been shared by the Liberals and federal Conservatives over the past many years. It is a vision of big, very expensive government. Higher and higher taxation is necessary to support this big government. That taxation has been a job killer and has also made it very difficult for parents to support a family with only one person working. It is high taxation and high payroll deductions that have caused this problem.
The other vision, which is the vision that Reform and many Canadians share, is a vision of a Canada with a much smaller federal government, much less intervention in our lives, and a government that would cost less and so would allow less taxation.
Our fresh start has three proposals concerning taxation which would make it much easier for parents to choose to have one parent stay at home with the family. In fact, it would make it easier for those parents who choose to have both work and someone else look after the children while they are at work.
The first proposal which is for all families, whether both parents work or not, is an increase in the basic personal exemption amount from $6,456 to $7,900. That will lead to a tax reduction for all Canadian families. That is important.
The second proposal is critical and would deal with the part of this motion to do with the unfair tax treatment of families, in terms of taking care of children. The second proposal allows for an increase in the spousal amount from $5,380 to $7,900. That levels the playing field.
Furthermore, as part of our commitment to the family, the child care deduction of $3,000 to $5,000, which is currently in place and it is available only to parents using outsiders to take care of their children, will be extended to all parents, whether they choose to stay at home with their children or to have someone else look after their children. These three proposals would be far more effective in dealing with the concern that is expressed in this motion.
In conclusion, I would say to Canadians that they do have a choice. They have a choice with Reform to make things much better for the family with respect to taxation and with respect to security through changes in the justice system and other changes. With respect to this motion, the proposals that we have put forth in our fresh start platform certainly would do a much better job in dealing with the issue which is considered by Motion No. 30.
Because there is no cost benefit analysis and because our proposal would deal with this matter in a much more complete way, I personally cannot support the motion.