If you have met me, you'll know I am a tax geek with the
uncanny ability to find parallels between everyday life events, tax
practice and policy. I'm fresh back from an all-inclusive
Mexican resort vacation and, naturally, the experience reminded me
of tax.
So what does tax and all-inclusive resorts have in common? While
away, it got me thinking how some of the recent personal tax
credits announced by the Conservative Government resemble certain
characteristics of an all-inclusive resort. All-inclusive resorts
are a people-watching mecca but more famously are known for their
numerous all you can eat buffets and unlimited alcohol (good, bad
and ugly). To parallel the two, while there are certainly good
sides to the recent amendments to the Children's Fitness Tax
Credit, the Universal Child Care Benefit ("UCCB"), Child
Care Expense Deduction and the new "Family Tax Cut"
credit, there are many distasteful aspects as well.
