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

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

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

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 Yearss

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Référence bibliographique [21469]

Heidinger, Loanna, Findlay, Leanne C. et Guèvremont, Anne. 2020. «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 ». International Journal of Child Care and Education Policy, vol. 14, no 12, p. 1-20.

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Fiche synthèse

1. Objectifs


Intentions :
This study «assesses the demographic and employment characteristics of families claiming the child care expense deduction in Canada. These results provide a more complete understanding of the uptake and usage of the child care expense deduction among eligible Canadians.» (p. 3)

2. Méthode


Échantillon/Matériau :
«The current report utilizes linked secondary data from the 2011 (Cycle 25) General Social Survey Families (GSS Families) and the 2010 T1 Family File (T1FF). The linkage of administrative tax data to population survey data provides a unique opportunity to assess valuable administrative information in the context of socioeconomic and demographic characteristics. The GSS is a cross-sectional and independent social survey that collects data annually from a representative sample of households across the ten Canadian provinces.» (p. 3) More specifically, there «were a total of 3,686 families included in the analytical sample, representing approximately 5,858,880 families across Canada.» (p. 5)

Instruments :
Questionnaires

Type de traitement des données :
Analyse statistique

3. Résumé


«Overall, results indicated that certain families may be less likely to claim the child care expense deduction, in particular lower educated families, lower income families, and families where parent(s) work less than full-time hours.» (p. 16) Moreover, «[p]rovincial differences remained a significant predictor of claimant families in the final model. Families that resided in Quebec had higher odds of claiming the child care expense deduction compared to families residing in all other Canadian provinces except for New Brunswick and Prince Edward Island. The odds that families residing in Ontario claimed the child care expense deduction were half the odds of claiming for families residing in Quebec.» (p. 12) Thus, the «study found that differences in the likelihood of claiming the child care expense deduction were associated with demographic, child composition, and employment characteristics of families. Lone-parent families, families living in Quebec, and families with higher levels of household education and higher household incomes were more likely to claim the expense deduction. Claimant families were also less likely to have an additional child aged 12–18 in the household and were more likely to have parents that worked 30 h or more per week. Families residing in Quebec were more likely to claim the child care expense deduction than most other provinces in Canada.» (p. 14)