96.18EM Emergency Resolution: Child Care Support Payments and Agreements
Whereas, The tax deduction/tax inclusion part of the income tax act has been regarded as unfair, mean and detrimental to the care of children; and,
Whereas, The Government of Canada has recognized this and is studying changes to the tax law; and,
Whereas, The new tax law will not take effect until May, 1997; and,
Whereas, Many of the present custodial parents have appealed their income tax under the Thibaudeau case and have not paid the tax; and,
Whereas, The new ruling in the income tax law is not retroactive; therefore, be it,
RESOLVED, that the National Council of Women of Canada petition the Government of Canada to allow those parents who have made appeals regarding taxes paid on child support payments to be included in the new tax law which is scheduled to come into effect May 1997, and make it retroactive; and further,
RESOLVED, that the National Council of Women of Canada petition the Government of Canada to allow those parents who have made appeals to renegotiate their child support agreements without having to incur the legal costs of having to return to court and to include them in the new legislation which is scheduled to take effect in May, 1997.