S-253At second reading in the SenateSenate Public Bill
An Act to amend the Income Tax Act (child care expense deduction indexation)
Short title: Making Child Care More Affordable for Canadian Families Act
Proposed changes
This enactment amends the Income Tax Act to adjust the child care expense deduction amounts for the 2027 taxation year and, for all subsequent taxation years, to index the amounts to the Consumer Price Index, using the amounts for the 2027 taxation year as a baseline.
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