STFC Committee Report
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FOR THE BENEFIT OF OUR CHILDREN:
IMPROVING TAX FAIRNESS
Nineteenth Report of the
Standing Committee on Finance
Maurizio Bevilacqua, M.P.
Chair
Sub-Committee on Tax Equity for Canadian Families
with Dependent Children
Nick Discepola, M.P.
Chair
June 1999
TABLE OF CONTENTS
THE TAX AND TRANSFER SYSTEM: NO SYSTEMATIC INTEGRATION
WHY DO FAMILIES PAY DIFFERENT AMOUNTS OF TAX?
ELIMINATING THE DISPARITY BETWEEN SINGLE-EARNER AND DUAL-EARNER COUPLES
EXTENDING THE MANDATE OF THE COMMITTEE: VALUING CHILD REARING
1. A UNIVERSAL FAMILY ALLOWANCE AND A NON-REFUNDABLE TAX CREDIT
THE CHOICES FACING PARENTS WHO HAVE CHILDREN
SOME PRINCIPLES AND CONSIDERATIONS GUIDING THE COMMITTEE
APPENDIX B: LIST OF SUBMISSIONS
APPENDIX C: A SHORT HISTORY OF CHILD BENEFITS
APPENDIX D: THE MECHANICS OF SELECT PROGRAMS THAT APPLY TO FAMILIES WITH CHILDREN
APPENDIX E: AN INTERNATIONAL COMPARISON OF SOME PROGRAMS DELIVERED TO FAMILIES WITH CHILDREN
DISSENTING OPINION OF THE REFORM
DISSENTING OPINION OF THE BLOC QUÉBÉCOIS
DISSENTING OPINION OF THE NEW DEMOCRACTIC PARTY