Supporting Canadian Families


  • Raising a family is hard work and, unlike the Liberals and NDP, we prefer to leave it to the experts: Mom and Dad.


  • Our plan is making life more affordable for every single Canadian family with children across this country.


  • Indeed, thanks to measures introduced by our government, the average Canadian family of four will receive average benefits of $6,600 every year.


  • Economic Action Plan 2015 introduces several key measures to build on this record of support, including:


  • Increasing the Tax-Free Savings Account (TFSA) Annual Contribution Limit to help make it easier for Canadians to save for their future.


  • Making our Healthcare System More Efficient for families through support for the Canadian Foundation for Healthcare Improvement after the Liberals slashed health care transfers to epidemic levels.


  • Tackling the Important Issue of Mental Health by renewing the mandate of the Mental Health Commission of Canada for another 10 years.


  • Supporting Canadians Caring for Gravely Ill and Dying Family Members by extending the Employment Insurance (EI) Compassionate Care Benefits from 6 weeks to over 6 months (26 weeks).


  • Enhancing Support for Child Advocacy Centers across Canada, delivering community-based programs that help children and families recover from victimization


  • These measures announced in the fall are benefiting every single Canadian family with children, including:


  • Introducing the Family Tax Cut, a federal tax credit that will allow a high-income spouse to transfer up to $50,000 of taxable income to a spouse in a lower tax bracket. This credit will provide tax relief – capped at $2,000 – for couples with children under the age of 18.


  • Increasing and expanding the Universal Child Care Benefit (UCCB) in order to provide every family in Canada with an additional $720 per year per child under the age of 18.


  • Increasing the Child Care Expense Deduction Limits by $1,000.


  • Doubling the Children’s Fitness Tax Credit to $1,000 and making it refundable.


  • This builds on our Conservative Government’s strong record of support for Canadian families. Indeed, since 2006 our record includes:


  • Reducing the GST from 7% to 5%, putting more than $1,000 back in the pocket of an average family each year.


  • Bringing Closure to the Families of Missing Persons, with the creation of a Missing Persons Index to support police investigations through DNA matching.


  • Combatting Family Violence, by providing $25 million to address violence against Aboriginal women and girls.


  • Introducing the Family Caregiver Tax Credit, a credit of up to $2,000 for caregivers of all types of infirm dependent relatives, including spouses, common-law partners, and minor children.


  • Introducing the Children’s Arts Tax Credit, promoting the arts among children through a credit of up to $500 in eligible fees for programs associated with children’s artistic, cultural, recreational, and developmental activities.


  • Eliminating the ‘marriage penalty’ for one-earner families by increasing the spousal amount to the same level as the basic personal amount.


  • Introducing the Registered Disability Savings Plan to help families of children with disabilities.


  • Increasing the Traveller’s Exemptions on the value of goods that can be brought back duty- and tax-free from family vacations abroad.


  • Introducing the First-Time Home Buyers’ Tax Credit, the expanded Home Buyers’ Plan, and the Public Transit Tax Credit.


  • Expanding tax relief for home care services to include personal care services for those who, due to age, infirmity or disability, require assistance at home.


  • Enhancing Flexibility and Access to Employment Insurance (EI) Sickness Benefits, for those individuals that receive Parents of Critically Ill Children and the Compassionate Care EI benefits to ensure they get support when they need it most.


  • Increasing the Adoption Expense Tax Credit to further recognize the unique costs a family incurs when adopting a child.


  • Standing Up for the Victims of Crime, by implementing the Victim’s Bill of Rights and giving victims a stronger voice in the criminal justice system.


  • Supporting Charities, by allowing them to use modern electronic tools to eliminate red tape and by increasing tax relief for Canadians that donate environmentally sensitive lands.


  • Combatting Prescription Drug Abuse, by providing nearly $45 million to prevent abuse of and deaths caused by prescription drugs.


Tax Relief for a Family of Four—Example

Henry and Cathy are a couple with two children, Grace and Elizabeth. Henry earns $84,000 and Cathy earns $36,000. As a result of actions taken by the Government since 2006, their family will receive $6,640 in tax relief and enhanced benefits in 2015, allowing Henry and Cathy to invest their hard-earned money where they see fit.
As shown below, this tax relief and these enhanced benefits include:

  • $3,293 in income tax relief, of which $1,865 is due to measures announced in the 2014 Family Package;
  • $2,329 in enhanced benefits, including $1,224 as a result of the enhanced Universal Child Care Benefit announced in the 2014 Family Package; and
  • $1,018 from the Government’s reduction of the GST rate from 7 per cent to 5 per cent.
The Impact of the Government’s Low-Tax Plan
Chart 1.3
Total Federal Tax Relief and Increased Benefits for a Typical Two-Earner Family of Four, 2015
Total Federal Tax Relief and Increased Benefits = $6,640

Total Federal Tax Relief and Increased Benefits for a      Typical Two-Earner Family of Four, 2015 Total Federal Tax Relief and Increased      Benefits = $6,640

Source: Department of Finance.