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Uptake of the child care expense deduction: exploring factors associated with the use of the child care expense deduction among families with a child under 12 years

Authors
  • Heidinger, Loanna1
  • Findlay, Leanne C.1
  • Guèvremont, Anne1
  • 1 Health Analysis Division, Applied Research Branch, Statistics Canada, 100 Tunney’s Pasture Driveway, Ottawa, ON, K1A 0T6, Canada , Ottawa (Canada)
Type
Published Article
Journal
International Journal of Child Care and Education Policy
Publisher
Springer Singapore
Publication Date
Sep 11, 2020
Volume
14
Issue
1
Identifiers
DOI: 10.1186/s40723-020-00076-0
Source
Springer Nature
License
Green

Abstract

The Canadian government implemented the child care expense deduction in 1972, a policy initiative intended to offset the financial cost of child care for eligible families. Although the deduction has now been in place for almost 50 years, and almost half of all families with a child aged 0–14 years use child care (Sinha, 2014), little research has examined the factors associated with claiming the child care expense deduction. The current study examined the uptake and usage of the child care expense deduction among families with at least one child under the age of 12 in 2011. Furthermore, the family demographic and work characteristics of families who have at least one child under the age of 12 in the household were explored in terms of the characteristics associated with a higher likelihood of claiming the child care expense deduction.

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