GIVING MOM AND DAD A BREAK: RETURNING FAIRNESS TO FAMILIES IN CANADA’S TAX AND TRANSFER SYSTEM

Using Canada’s tax system as a social policy tool has created unfairness in federal income tax policy, hurting Canadian families, particularly those with children, argues a study released by the C.D. Howe Institute. The authors suggest that providing a universal child deduction would be an important first step toward rectifying tax inequities between different types of families.