Child Care In Ontario: A Review of Ontario’s New Child Care Tax Credit

About this Document

Established by the the Financial Accountability Officer Act, 2013, Financial Accountability Office of Ontario (FAO) provides independent analysis on the state of the province’s finances, trends in the provincial economy, and related matters important to the Legislative Assembly of Ontario.

The FAO produces independent analysis on the initiative of the Financial Accountability Officer. Upon request from a member or committee of the Assembly, the Officer may also direct the FAO to undertake research to estimate the financial costs or financial benefits to the Province of any bill or proposal under the jurisdiction of the legislature.

This report was prepared on the initiative of the Financial Accountability Officer. In keeping with the FAO’s mandate to provide the Legislative Assembly of Ontario with independent economic and financial analysis, this report makes no policy recommendations.

This report was prepared by Zohra Jamasi, Jacob Kim and Luan Ngo, under the direction of Jeffrey Novak and David West. Contributions were also made by Gamze Demiray, Jessica Kelly, and Ben Premi-Reiller.

External reviewers provided comments on early drafts of this report. The assistance of external reviewers implies no responsibility for the final product, which rests solely with the FAO.

The content of this report is based on information available to August 1, 2019. Background data used in this report are available upon request.

This analysis is based on Statistics Canada's Social Policy Simulation Database and Model (SPSDM). The assumptions and calculations underlying the simulation results were prepared by the FAO and the responsibility for the use and interpretation of these data is entirely that of the authors.

© Queen’s Printer for Ontario, 2019