Hon. Flora MacDonald (Kingston and the Islands):
Madam Speaker, I rise on a matter of pressing necessity. The child care tax deduction of $1,000 for working mothers has not been adjusted since 1976, even though child care costs have soared to $2,500 a year in government-subsidized centres and even higher in the private sector. Given that child care costs are a legitimate business expense and should be treated as such for tax purposes, I move, seconded by the hon. member for Provencher (Mr. Epp):
That the $1,000 tax deduction limit for child care which working mothers can now claim be increased to reflect the legitimate costs of child care which are currently running on average at four times that amount.
Sub-subtopic: SUGGESTED INCREASE IN CHILD CARE TAX DEDUCTION-MOTION UNDER S O. 43