79.4 Income Tax Amendments
Whereas, The person who works in the home may wish to augment his/her skills by attending courses offered in publicly funded institutions of learning; and,
Whereas, The Income Tax Act encourages one spouse to improve his/her knowledge through provision of an Income Tax deduction for such courses, while not providing the same privilege for the other; therefore be it,
RESOLVED, That the National Council of Women of Canada request the Government of Canada to amend the Income Tax Act to provide an income tax deduction to wage earners for moneys expended on such courses for their non-earning spouses.