Why an Ontario tax credit for child care is a bad idea

Premier Doug Ford’s government in Ontario is expected to announce a tax credit for child care expenses in its first budget. A child care tax credit would fulfill a major campaign promise from last year’s election.
The tax credit is the government’s contrarian response to a recommendation I made to Kathleen Wynne’s Liberal government. After a year of research, I wrote the study Affordable for All: Making Licensed Child Care Affordable in Ontario that recommended free preschool child care.