For tax relief and reform, we recommend that income taxes not be reduced; that income tax brackets be indexed to inflation; that the present child care tax deduction for working parents be changed to a refundable income tax credit and made available to parents who care for their own children at home full-time and to unpaid full-time caregivers of adult family members; that eligibility for Canada Pension Plan credits be made available to unpaid full-time caregivers of adult family members; that the present system of basing taxation on individual income be continued; that payroll taxes not be reduced; that all government benefits be ...[+++]indexed to inflation, including pensions and so on; and that national accounting statistics recognize the value of unpaid work to the economy.

Staff costs (whatever the staff’s status) must be limited to actual wage costs (remuneration, wages, social charges and retirement costs) for staff specifically allocated entirely or in part to the implementation of the work programme.

The cost of translation includes salaries, social security, overheads, external translation and operating costs, but not the cost to the Member States of, among other things, the education and training of translators or the translation of the acquis.

Some of our recommendations for investment in human capital are that across-the-board income tax cuts not be introduced; that specific tax relief for the working poor be implemented; that clawbacks by provinces of federal benefits from families on social assistance be stopped; that refundable income tax credits and CPP credits be made available to unpaid, full-time caregivers; that the present system of basing taxation on individual income be continued; that payroll taxes not be reduced; that alleviating poverty be a priority; ...[+++]and that the Canadian government continue to strive for available, adequate, and affordable housing for all Canadians.

Total payroll taxes in Canada have been rising steadily relative to average wages.The effect of imposing a payroll tax — which is typically paid in part by both employer and employee — is to increase the effective wage cost to the employer and to decrease the take-home pay of the potential employee.

The plan, which has been allocated a budget of FF 2.1 billion per year for a period of 18 months, grants aid to employers in the form of reductions in, or exemptions from, their social security contributions in respect of the lowest paid workers (see IP/96/879 and IP/96/421).