Finances of the Nation: The Tax Recognition of Children in Canada: Exemptions, Credits, and Cash Transfers Kevin Milligan ~ Vancouver School of Economics ~ University of British Columbia

Finances of the Nation: The Tax Recognition of Children in Canada: Exemptions, Credits, and Cash Transfers

Canadian Tax Journal, Vol. 64, No. 3, pp. 601-618. (2016)
Google Scholar entry.


Abstract:

This article addresses these questions in the Canadian context, presenting a historical review and analysis of federal tax-based child transfers (in the form of refundable or non-refundable credits) alongside broadly based expenditure-side programs like the family allowance and the universal child-care benefit. Excluded from the analysis are welfare and social assistance programs, which often have childspecific elements. Provincial governments (largely responsible for social assistance payments) may implicitly or explicitly take tax-based or broadly based benefits into account when setting social assistance rates, so the distinction between the programs may not be as clean as suggested here.

The analysis reveals that Canada's child benefit system has moved far beyond the simple issuance of a universal monthly family allowance cheque to a more refined income-tested system that delivers substantial transfers to families with children, particularly those at lower income levels.

Versions:

Published version, 2016: link.


Abstract on CTF website: link.


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