Formative evaluation of the universal child care benefit : Évaluation formative de la Prestation universelle pour la garde d'enfants : Rapport final

Based on available research, Canadian families are increasingly relying on child care services, with most Canadian families making use of some form of child-care services on a regular basis. While the federal government did not historically have direct involvement in the provision of child care, it has a long history of providing indirect and direct support to assist Canadians with the costs of raising children. This includes, but is not limited to, the delivery of the Family Allowance (discontinued in 1993), the Canada Child Tax Benefit (which includes the National Child Benefit Supplement), as well as the Child Care Expense Deduction.