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Notes 246<br />

46 Cleveland and Colley, supra note 2, pp. 65, 71.<br />

47 Alanna Mitchell, “Vouchers raise doubts about universal care,” Globe and Mail (November<br />

21, 1995), p. A8. See also ibid., p. 45. In Ontario, <strong>for</strong> example, student parents must declare<br />

<strong>the</strong>ir loans as income, Registered Retirement Savings Plans are treated as liquid assets, assets<br />

over $5,000 precludes eligibility, and in any case subsidy assistance is typically contingent<br />

on exhausting all assets. Despite <strong>the</strong>se criteria, long waiting lists of fully eligible parents<br />

persist.<br />

48 Moreover, caps placed on <strong>the</strong> maximum expenditures that are deductible from taxes are<br />

problematic in that better quality child care—<strong>the</strong> kind we should seek to encourage—often<br />

exceeds <strong>the</strong>se caps, <strong>the</strong>reby providing an added incentive to parents to select child care<br />

options that are of lower quality but are fully within <strong>the</strong> tax-deductible range.<br />

49 Cleveland and Colley, supra note 2, pp. 45, 66, 115.<br />

50 Ibid., p. 66.<br />

51 Ibid., p. 67. As in Quebec, <strong>for</strong> example. In order to finance extensive public child care<br />

services, Quebec revoked provincial tax deductions related to child care expenses. Quebec is<br />

trying to correct <strong>the</strong> problem of “atypical” parental needs, but as yet no action has been<br />

taken.<br />

52 Ibid., p. 76.<br />

53 Ministry of Health, <strong>Welfare</strong> and Sport, and Ministry of Education, Art and Science, “Early<br />

childhood education and care policy in <strong>the</strong> Ne<strong>the</strong>rlands,” Background Report to <strong>the</strong> OECD<br />

Project (2000), p. 58. See also ibid., pp. 75–6. Child care in <strong>the</strong> Ne<strong>the</strong>rlands is typically<br />

private <strong>for</strong> children aged 0 to 3 years, but publicly co-funded by vouchers. Parental fees are<br />

set at about 44 percent of <strong>the</strong> costs while government and employers account <strong>for</strong> <strong>the</strong><br />

remainder. Fees are also determined on a sliding scale, with higher-income families paying a<br />

significantly greater proportion of <strong>the</strong> costs than low-income families; 50 percent of families<br />

use employer-funded day care centres while an additional 20 percent use child care centres.<br />

54 Cleveland and Colley, supra note 2, p. 80.<br />

55 For a discussion of this connection see Gillian Doherty et al., Child Care: Canada Can’t<br />

Work Without It (Toronto: Child-Care Resource and Research Unit, University of Toronto,<br />

1995), p. 8.<br />

56 Cleveland and Colley, supra note 2, p. 14.<br />

57 Ibid., pp. 34, 42.<br />

58 Cleveland and Colley, supra note 2, pp. 42–3, 65–6. It is important to note that <strong>the</strong>se<br />

measures may not accurately reflect <strong>the</strong> quality of care in Quebec, as <strong>the</strong> study was<br />

completed be<strong>for</strong>e <strong>the</strong> institution of re<strong>for</strong>ms. Quebec now requires that two-thirds of staff at<br />

child care centres have early childhood education training from a college or university; all<br />

family care providers, service units often attached to <strong>the</strong> centres, must now have a minimum<br />

of 45 hours of training.<br />

59 Ibid., pp. 42–3, 48. <strong>The</strong>se findings have been disputed by some provinces. Ontario, <strong>for</strong><br />

example, dismisses <strong>the</strong> data entirely but has not been able to offer an alternative analysis. A<br />

government agency established in 1998 to assess child care services has not completed its<br />

work, leaving parents and caregivers with few means to accurately assess quality and no<br />

means to ensure accountability.<br />

60 Ibid., p. 80.<br />

61 OECD, supra note 13, p. 164.<br />

62 Ibid., p. 163.<br />

63 Connolly, supra note 45. See also Alison P.Hagy, “<strong>The</strong> demand <strong>for</strong> child care quality: an<br />

hedonic price <strong>the</strong>ory approach,” Journal of Human Resources, 33(3) (1998), p. 684.<br />

64 Cleveland and Colley, supra note 2, pp. 73–4, 77, 78.<br />

65 Ibid., p. 58.<br />

66 Ibid.<br />

67 Ibid., p. 86.

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