4. EARLY CHILDHOOD DEVELOPMENT, LEARNING AND CHILD CARE

The initiatives described in this chapter respond to the diverse and changing needs of families by providing opportunities for children to interact, play and learn in environments that foster healthy development. The Government of Canada supports families through direct financial support and tax measures, as well as programs and services for Aboriginal families, for families of Canadian Forces members and for adult immigrants with young children.

Many programs described in other chapters also provide early development, learning and child care opportunities for children. Examples include a number of the dedicated services for First Nations, Inuit and Métis children and families (Chapter 6) and the Community Action Program for Children (Chapter 3).

Additional information about the Government of Canada's investments in early learning and child care for children can be found in Section II: Early Learning and Child Care Activities and Expenditures, Government of Canada Report 2004-2005 and 2005-2006.

ACTIVITIES AND EXPENDITURES

Canada Revenue Agency

Canada Child Tax Benefit Supplement

The Canada Child Tax Benefit (CCTB) is a tax-free monthly payment made to eligible low- and middle-income families to help them with the cost of raising children under age 18. Families receiving the CCTB also receive a supplement if they are providing care for children under the age of seven at home. The amount of this CCTB supplement is reduced according to child care expenses that are claimed as an income tax deduction.

This report focuses only on the expenditure related to the CCTB supplement and does not track the government's expenditure on the full Canada Child Tax Benefit.

Additional information about the CCTB supplement is available online.

Website: www.cra-arc.gc.ca/benefits/.

Canada Child Tax Benefit Supplement

Expenditures		Sites	Children under 6 and their families
2000–2001	$365,899,543	Not applicable	2 624 151 children—1 858 234 families
2001–2002	$353,723,791	Not applicable	2 564 117 children—1 823 654 families
2002–2003	$341,764,682	Not applicable	2 487 363 children—1 781 903 families
2003–2004	$338,136,267	Not applicable	2 446 970 children—1 754 902 families
2004–2005	$338,231,286	Not applicable	2 439 148 children—1 746 692 families
2005-2006	$349,550,547	Not applicable	2 465 906 children—1 760 183 families
All expenses above are based on benefit years, July 1 to June 30 of each year. 2000–2006 Data about program expenditures and program availability were revised in the 2003-2004 report, from estimates of the number of claims for children under 6 to the actual number of claims for children under 7 years of age.

Child Care Expense Deduction

The Child Care Expense Deduction (CCED) is an income tax measure. It recognizes that child care expenses are a cost incurred by many parents, in order that they may be employed, operate a business, or pursue education.

The CCED provides an income tax deduction from a parent's or supporting person's income of up to $7,000 for each child under age seven, $4,000 for each child from 7 to 16 years of age, and $10,000 for each child eligible for the disability tax credit.

For CCED purposes, child care expenses are defined as the amounts a parent or another supporting person pays to the following for the care of an eligible child:

an eligible individual providing child care services;
a day nursery school or day care centre;
a day camp or day sports school;
a boarding school or camp (including a sports school where lodging is involved); and
an educational institution providing child care services.

Website: www.fin.gc.ca/toce/2005/taxexp05_e.html

Child Care Expense Deduction

Expenditures		Claims by individual tax filers
2000-2001	$595,000,000	1 072 780 claims
2001-2002	$530,000,000	1 080 210 claims
2002-2003	$535,000,000	1 109 040 claims
2003-2004	$535,000,000	1 137 840 claims
2004-2005	$535 000,000	1 143 680 claims
2005-2006	$545,000,000	1 099 240 claims
The expenditure amounts are the tax expenditures (or foregone taxes) related to the deduction, and not the total child care expense claims. Estimates of federal tax expenditures are produced annually by the Department of Finance, and represent expenditures over a calendar year. See www.fin.gc.ca/toce/2005/taxexp05_e.html. Tax expenditure figures and the number of claims are for children of all ages. Data is not available for children under age 6. These figures do not include operating expenditures to administer the deduction. The number of claims reported is the total claims on which child care expenses were allowed as deductions for tax purposes. Figures for 2000 to 2002 were revised in the 2003–2004 report to show the tax expenditures (or foregone taxes) related to the deduction. The 2002–2003 report indicated the total child care expense claims. Figures for expenditures for 2003 through 2005 and the number of claims for 2005 are preliminary.

Citizenship and Immigration Canada

Language Instruction for Newcomers to Canada

The Language Instruction for Newcomers to Canada (LINC) program provides basic language training in one of Canada's official languages to adult newcomers so they may become participating members of Canadian society as soon as possible. An estimated 50 000 adult newcomers attended LINC classes at approximately 300 sites during 2005- 2006.

The program has a childminding component, which helps parents or legal guardians attend LINC classes by covering the cost of either licensed day care or on-site child care. The on-site LINC childminding programs benefit the children as well, because they have an opportunity to learn some English or French in a safe environment, with their parents or guardians on the premises. Organizations that offer the on-site childminding services must meet national LINC childminding requirements.

Website: http://www.cic.gc.ca/english/newcomer/welcome/wel-22e.html

Language Instruction for Newcomers to Canada

Expenditures		Sites	Children under 6 and their families
2000–2001	$93,545,000	300 (estimate)	50 000 adult immigrants (estimate)
2001–2002	$90,717,900	300 (estimate)	50 000 adult immigrants (estimate)
2002–2003	$91,734,000	300 (estimate)	50 000 adult immigrants (estimate)
2003–2004	$92,691,000	300 (estimate)	50 000 adult immigrants (estimate)
2004–2005	$94,034,000	300 (estimate)	50 000 adult immigrants (estimate)
2005-2006	$93,561,000	300 (estimate)	50 000 adult immigrants (estimate)
Expenditures are allocations and include grants and contributions only. Does not include British Columbia, Manitoba and Quebec, which are covered by separate agreements. All amounts above include adult language training, child care and transportation. 2004–2005: In 2004, the Integration Branch, in conjunction with the Finance Branch of Citizenship and Immigration Canada, carried out a review to ensure consistency in published expenditures, and modified previous years accordingly.

National Defence

Military Family Services Program

The Mission of the Military Family Services Program (MFSP) is to promote and facilitate community-based military family services that strengthen Canadian Forces families and communities. The MFSP is delivered by 41 Canadian/Military Family Resource Centres (C/MFRCs), which are third-party independent, not-for-profit organizations. C/MFRCs are located on bases, wings and units. These Centres provide a wide variety of programs for families, including information and referral, services for children and youth, and prevention and intervention services related to deployment, including emergency child care, respite child care and casual child care.

The programs and services are used by Canadian Forces families both in Canada and many out of country locations including, Europe, the United Kingdom and the United States.

Website: www.cfpsa.com/en/psp/DMFS/index.asp.

Military Family Services Program

Expenditures		Sites	Children under 6 and their families
2000–2001	$4,000,000 (estimate)	15 000 services in 45 sites (estimates)	8 000 children; 35 000 families
2001–2002	$4,000,000 (estimate)	15 000 services in 45 sites (estimates)	8 000 children; 35 000 families
2002–2003	$4,000,000 (estimate)	Not available	Not available
2003–2004	$4,000,000 (estimate)	42 sites	8 000 children (estimate)
2004–2005	$4,000,000 (estimate)	42 sites	8 000 children (estimate)
2005-2006	$4,000,000 (estimate)	41 sites	8 000 children (estimate)
Expenditures include grants and contributions, operations and management costs, and salaries, and are estimates for children from birth to six years of age. 2000–2002: The number of sites includes mandated services (available at every site) and site-specific services based on local need and supported by the local Commanding Officer and/or other sources of funding. It also indicates the total frequency of programs and not the number of programs offered (e.g., the same program might be offered several times throughout the year). Includes 31 sites in Canada, plus 3 Canadian/Military Family Resource Centres in the United States, including Canadian Military Outreach Services at Tyndall AFB, 7 in Europe and other remote, out-of-country locations . 2003–2004: Numbers of children were revised in the 2004–2005 report to indicate individual participation. 2004–2005 and 2005-2006: Number of children indicates individual participation.