文章基本信息

标题：TAX POLICY TRENDS: AN EXAMINATION OF THE CONSERVATIVE PARTY OF CANADA’S PROPOSED CHILDCARE REFUNDABLE TAX CREDIT
本地全文：下载
作者：Gillian Petit ; Lindsay Tedds ; Tammy Schirle 等
期刊名称：The School of Public Policy Publications
印刷版ISSN：2560-8312
电子版ISSN：2560-8320
出版年度：2021
卷号：14
期号：1
DOI：10.11575/sppp.v14i1.73358
语种：English
出版社：University of Calgary
摘要：On Aug. 15, 2021, Liberal Leader Justin Trudeau had his request to dissolve Parliament approved, triggering Canada’s 44th federal election. On Aug. 16, 2021, the Conservative Party of Canada (CPC) released their full platform. In that election platform, the CPC promise to convert the Childcare Expense Deduction (CCED) into a refundable tax credit (CPC 2021, 23). In releasing that platform, the CPC have also publicly stated that they would cancel the existing signed childcare agreements that expand childcare supply and limit childcare fees (Tasker 2021). This note examines the proposed benefit schedule of the refundable tax credit and what it would mean for childcare affordability.