Mr. Speaker, I think the rules are equitable. They involve proof that the dependant is indeed a dependant. Once that has been established, the law provides for a deduction equal to that provided for a Canadian supporting a dependant. The difficulty arises because the dependant is in a foreign and distant place and whether the evidence is valid or not is more difficult to ascertain. I do not think the rules need to be changed. 1 think it is simply that our officers must
March 26, 1979
remain alert to the possibility that some cases will be fraudulent.
Subtopic: INCOME TAX