An expanded system of maternity and parental leave. Benefits would extend to adoptive parents, self-employed parents, students, and parents with no previous labour market attachment. There is currently no universal social program for children in their early years. A universal system of early learning and care would fill that gap and could become a new social project, much as Medicare was heralded as being several decades ago. Early learning and care does not solely benefit working parents.
Research shows that all children benefit from early childhood education, or high quality child care.
Early learning and care should be incorporated into one program, whether the mother is in the paid labour force or not. Ultimately, as a system of high quality, low-cost early learning and care services is developed, the child care expense deduction would no longer be required to reflect the child care costs of going to work. Maintain it at its current level and in its current form. The CCED is a legitimate working expense for parents in the paid labour force. The CCED should not be confused with the provision of early learning and care which cannot be delivered through the tax system.