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[1] Kelly Cranswick, General Social Survey, Cycle 16: Caring for an Aging Society, 89-582-X1E, Housing Family and Social Statistics Division, Statistics Canada, 2003, online: <,/89-582-X1E.htm>.

[2] Pyper, Wendy,”Balancing Career and Care”, Perspectives on Labour and Income, Statistics Canada Catalogue no. 74-001-XIE), (November, 2006), online: <> [Pyper].

[3] Joanne Conaghan, “Work, Family and the Discipline of Labour Law”, in Joanne Conaghan & Kerry Rittich, eds., Labour, Law and Family (London: Oxford University Press, 2005) 19 at 30 [Conaghan, “Work”].

[4] Kerry Rittich, “Feminization and Contingency: Regulating the Stakes for Work and Women”, in Joanne Conaghan, Richard Michael Fischel and Karl Klare, eds. Labour Law in an Era of Glabalization (Offord: Oxford University Press, 2003) 117 at 122, cited in Conaghan, “Work”, ibid. at 29.

[5] Sara Charlesworth, “Managing Work and Family in the ‘Shadow’ of Anti-discrimination Law” (2005) 23(1) Law in Context 88 at 96.

[6] Belinda Smith, “Not the Baby and the Bathwater – Regulatory Reform for Equality Laws to Address Work Family Conflict” (2006) 28(4) Sydney Law Review 689 at 704.

[7] For further discussion of this issue see British Columbia Law Institute, Report on Private Care Agreements between Older Adults and Friends or Family Members, (2002), online: <>.

[8] Lisa Philipps, “There’s Only One Worker: Toward the Legal Integration of Paid Employment and Unpaid Caregiving”, in Law Commission of Canada, ed., New Perspectives on the Public-Private Debate (Vancouver: UBC Press, 2003) 3 at 31 [Philipps, “One Worker”].

[9] D. Elsen, Gender Budget Initiative: Background Papers (London: Commonwealth Secretariat, 199) at 8, cited in Philipps, “One Worker”, ibid. note 8 at 7.

[10] Terrance Hunsley, “Informal Caregivers: Balancing Work and Life Responsibilities” (2006) 8(3) Horizons 3 at 9 [Hunsley].

[11] Merriam-Webster’s Online Dictionary, s.v. “value”, online: <>.

[12] Compact Oxford English Dictionary of Current English (United Kingdom), s.v. “value”, online: <>.

[13] Ibid.

[14] Janet E. Fast & Judith A. Frederick, “Informal Caregiving: Is it Really Cheaper?” (Paper presented at the International Association of Time Use Researchers Conference, Colchester England, 6-8 October, 1999)[unpublished].

[15] Janet E. Fast, L. Niehaus, J. Eales & Norah Keating, A Profile of Canadian Chronic Care Providers, Final Report Submitted to Human Resources and Development Canada, 2002.

[16] Marcus J. Hollander, Guiping Liu and Neena L. Chappell, “Who Cares and How Much? The imputed economic contribution to the Canadian healthcare system of middle-aged and older unpaid caregivers providing care to the elderly” (2009) 12(2) Healthcare Quarterly 42.

[17] Joke Swiebel, Unpaid Work and Policy-Making: Towards a Broader Perspective of Work and Employment, Discussion Paper No.4, (United Nations Department of Economic and Social Affairs, 1999) at 1.

[18] Pat Armstrong, Thinking it Through: Women, Work and Caring in the New Millennium (Halifax: Healthy Balance Research Program, 2001) at 46.

[19] Linda Duxbury, Christopher Higgins & Bonnie Shroeder, Balancing Paid Work and Care Responsibilities: A Closer Look at Family Caregivers in Canada, (2009) at 35 [Duxbury, Higgins & Shroeder].

[20] Pat Armstrong and Olga Kits raise this important question in their paper, One Hundred Years of Caregiving, Law Commission of Canada, 2001 [Armstrong & Kits].

[21] Christina Lee, “Health, Stress and Coping among Women Caregivers: A Review” (1999) 4(1) Journal of Health Psychology 815 [Lee].

[22] Jane Jenson & Stephane Jacobzone, “Care Allowances for the Frail Elderly and Their Impact on Women Care-Givers”, OECD Labour Market and Social Policy Occasional Papers, No. 41 (OECD Publishing, 2000) at 17 [OECD].

[23] Maaike G.H. Dautzenberg, Jos P. M. Diederiks, J. P. M., Hans Philpsen, Fred C. J. Stevens, Frans E. S. Tan and Myrra J. F. J. Vernooij-Dassen, “The Competing Demands of Paid Work and Parent Care” (2000) 22(2) Research on Aging 165; Benjamin B. H. Gottlieb and Monique A. M. Gignac, “Family Support and Care of the Elderly: Program and Policy Challenges” in Sharan L Kagan and Bernice Weissbourd, eds., Putting Families First: America’s Family Support Movement and the Challenge of Change (San Francisco: Jossey-Bass Publishers, 1994); Benjamin H. Gottlieb, E. Kevin Kelloway and Maryann Fraboni, “Aspects of Eldercare that Place Employees at Risk (1994) 34(6) The Gerontologist, 815; Robyn I. Stone and Pamela Farley Short, “The Competing Demands of Employment and Informal Caregiving to Disabled Elders” (1990) 28 Medical Care 513.

[24] Judith Phillips, “Working Carers: Caring Workers” in Miriam Bernard, Judith Phillips, Linda Machin, and Val Harding Davies, eds., Women Ageing: Changing Identities, Challenging Myths (Routledge: London, 2000) 42 [Phillips, “Working”].

[25] Chantal Abord-Hugon & Celine Romanin, Amelioration des conditions de vie des personnes aidantes francophones dans les communautes framcophones et acadiennes du Canada, Rapport Finale, Alliance des femmes de la francophonie canadienne, (2008) at 22 [Abord-Hugon & Romanin].

[26] Ibid.; VON Canada, Program and Policy Perspectives on the Interplay of Risk Factors and Negative Outcomes Among Family Caregivers: Key Informant Report (Human Resources and Skills Development Canada, 2008), prepared for Human Resources and Skills Development Canada [VON Canada]; Canadian Home Care Association. Consultation on Family Caregiving…From the 2008 Home Care Summit: The Power of People, 2008 [Canadian Home Care Association]; Rajnovich, Beth, Janice Keefe & Janet Fast, Supporting Caregivers of Dependent Adults in the 21st Century: A CRPN Background Paper (Ottawa: Health Balance Research Program, 2005) [Rajnovich et al]; Human Resources and Skills Development Canada, National Conference on Caregiving: Results of Public Engagement on Unpaid Caregiving, n.d, online: <> [HRSDC].

[27] VON Canada, ibid.

[28] HRSDC, supra note 26.

[29] Federal Labour Standards Review Commission, Fairness at Work: Federal Labour Standards for the 21st Century, by Harry Arthurs (Ottawa: Human Resources and Skills Development Canada, 2006) [Arthurs Report].

[30] Canada Health Act, R.S.C. 1985, c. C-6.

[31] Marcy Cohen, Jeremy Tate & Jennifer Baumbusch, An Uncertain Future for Seniors: BC’s Restructuring of Home and Community Health Care 2001-2008 (Vancouver: Canadian Centre for Policy Alternatives, 2009).

[32] Commission on the Future of Health Care in Canada, Building on Values: The Future of Health Care in Canada, by Roy J. Romanow (Ottawa, 2002) at 171, online: <> [Romanow Report].

[33] Armstrong & Kits, supra note 20 at 26.

[34] Romanow Report, supra note 32 at 183.

[35] Health Canada, Canada’s Aging Population (Ottawa: Division of Aging and Seniors, 2002) at 3 [Canada’s Aging Population].

[36] Ibid.

[37] Kelly Cranswick & Donna Dosman, “Eldercare: What we know today”, Canadian Social Trends, Statistics Canada – Catalogue no. 11-008 48 at 48 [Cranswick & Dosman].

[38] Government of Canada, Addressing the Challenges and Opportunities of Ageing in Canada, prepared for the United Nations Commission for Social Development for the 5th Anniversary of the 2002 United Nations Second World Assembly on Ageing (2007) at 6.

[39] Ibid. at 5.

[40] Statistics Canada, Portrait of the Canadian Population in 2006, by Age and Sex, catalogue no. 97-551-XIE at 26 [Statistics Canada].

[41] Canada’s Aging Population, supra note 35 at 15.

[42] Ibid.

[43] Statistics Canada, supra note 40 at 19-20.

[44] Canada’s Aging Population, supra note 35 at 16.

[45] Hunsley, supra note 10 at 8.

[46] Cranswick & Dosman, supra note 37 at 49. This study relies on Kelly Cranswick, General Social Survey Cycle 16: Caring for an Aging Society, (2002), Statistics Canada – Catalogue no. 89-582-XIE, online: <>.

[47] Ibid.

[48] Ibid.

[49] Duxbury, Higgins & Shroeder, supra note 19 at 8.

[50] Ibid. at 29.

[51] Decima Research, Informal/ Family Caregivers in Canada Caring for Someone with a Mental Illness, (Ottawa: Health Canada, 2004) at 14.

[52] Ibid.

[53] Ibid. at 16.

[54] Decima Research, National Profile of Family Caregivers in Canada (Ottawa: Health Canada, 2002) at 3.

[55] Ibid.

[56] Cranswick & Dosman, supra note 37 at 49.

[57] Duxbury, Higgins & Shroeder, supra note 19 at 29

[58] Cranswick & Dosman, supra note 37 at 29.

[59] Pyper, supra note 2, and Marika Morris, Gender-Sensitive Home and Community Care and Caregiving Research: A Synthesis Paper, Final Report, Women’s Health Bureau, 2001 [Morris].

[60] Morris, ibid. at 22.

[61] Phillips, “Working”, supra note 24 at 49.

[62] Philipps, “One Worker”, supra note 8 at 8.

[63] Lee, supra note 21; Martha MacDonald, Shelley Phipps and Lynn Lethbridge, “Taking its Toll: Implications of Women’s Paid and Unpaid Work Responsibilities for Women’s Well-being” (2005) 11(1) Feminist Economics 63.

[64] Duxbury, Higgins & Shroeder, supra note 19 at 29.

[65] Ibid.

[66] Morris, supra note 59 at 22.

[67] Armstrong & Kits, supra note 20 at 12.

[68] Ibid. at 3-4.

[69] Ibid. at 1.

[70] Duxbury, Higgins & Shroeder, supra note 19 at 9.

[71] Armstrong & Kits, supra note 20 at 10.

[72] Ibid. at 9.

[73] See, for example, Australia, Commonwealth, House of Representatives Standing Committee on Family, Community, Housing and Youth, Who Cares…? Report on the Inquiry into better support for carers (Canberra: Parliament of the Commonwealth of Australia, 2009) at 18 [Who Cares…?].

[74] Employment Standards Act, R.S.B.C. 1996, c.113.

[75] Ibid. at s. 54(1)

[76] Ibid. at s. 54

[77] Ibid. at s.56.

[78] Employment Standards Act, R.S.B.C. 1979, c.107. Legislation protecting employee rights existed prior to the 1979 Act; however, rights were fragmented into various statutes.

[79] Maternity Protection Act, R.S.B.C, 1921, c. 37.

[80] Mark Thompson, Rights and Responsibilities in a Changing Workplace: A Review of Employment Standards in British Columbia (Victoria: Ministry of Skills, Training and Labour, 1994).

[81] Re Windsor Holdings Ltd., [1997], B.C.E.S.T. (October 22, 1997), BCEST #D187/97 (Pawluk). (reconsideration of BC EST #D187/97).

[82] Employment Standards Act, supra, note 74, s.1(1).

[83] Ministry of Labour and Citizen’s Services, Interpretation Guidelines Manual: British Columbia Employment Standards Act and Regulations, online: <> [ESB Manual].

[84] Ibid. note 83, online: <>.

[85] Ibid.

[86] Ibid.

[87] Ibid.

[88] Employment Standards Act, supra, note 74, at s. 52.1(5)(b)

[89] Labour Standards Act, R.S.S., 1978, c. L-1, s. 44.2(1)(b)(ii).

[90] An Act Respecting Labour Standards, R.S.Q., c. N-1.1, s. 79.7.

[91] Employment Insurance Act, S.C. 1996, c.23.

[92] Employment Insurance Regulations, SOR/96-332, s.41.11(1).

[93] Bill C-56, An Act to amend the Employment Insurance Act and to make consequential amendments to other Acts, 2nd Sess., 40th Parl., 2009, c.152.06 (Royal Assent, December 15, 2009), online: <–FE197B48B58140F2965B2C577C6088FD>

[94] Employment Standards Act, supra, note 74 at s.57.

[95] Ibid. at s.50.

[96] Ibid. at s.51.

[97] Ibid. at s.53.

[98] Ibid. at s.55.

[99] Ibid. at s.52.2

[100] Ibid. at s.50 and 51.

[101] Special Senate Committee on Aging, Canada’s Aging Population: Seizing the Opportunity (Ottawa: 2009) at 117 and 127.

[102] Romanow Report, supra note 29 at page 183.

[103] Allison Williams et al., “Canada’s Compassionate Care Benefit: Views of Family Caregivers in Chronic Illness”, (2006) 12(9) International Journal of Palliative Nursing 438 at 444.

[104] The initial more restrictive definition of eligible family member is also likely partly responsible for low uptake of the benefit when it was introduced and this barrier to access has since been removed by the introduction of the more expansive current definition discussed in this chapter.

[105] Arthurs Report, supra note 29.

[106] The Canada Labour Code is much broader in application that the Employment Standards Act as it also governs federal labour law and health and safety standards, whereas in BC we have distinct laws, including the Labour Relations Code and the Workers Compensation Act. The Canada Labour Code applies to federally regulated employees such telecommunications workers, regardless of the province or territory in which they are employed.

[107] Arthurs Report, supra note 29 at 159.

[108] Workplace Relations Act 1996 (cth), s.244 [WRA 1996].

[109] Ibid. s.250.

[110] Ibid. s.257.

[111] Employment Relations Act 1999 (U.K.), 1999, c. 26, Schedule 4, Part II, s.57A.

[112] Code du Travail, Article L3142-16.

[113] Code du Travail, Article L3142-22.

[114] Work and Care Act, cited in Netherlands Ministry of Social Affairs and Employment, “SWZ – Leave – Short-term care leave” online: <>. See also Canada, HRSDC, “The Netherlands Improving Work-Life Balance – What Are Other Countries Doing?” (2004) at 29, online:<>; and National Alliance for Caregiving, “The Netherlands’ Caregiving Legislation”, online: <>[NAC Netherlands]

[115] Paid Employment and Care Act, cited in HRSDC, “The Netherlands”, ibid. See also Netherlands Ministry of Social Affairs and Employment, “SWZ – Leave – Long-term care leave” online: <>; and NAC Netherlands, ibid.

[116] California Unemployment Insurance Code, §3300, online: <>.

[117] See, for example: Abord-Hugon & Romanin, supra note 25; VON Canada, supra note 26; HRSDC, supra note 26; Janet E. Fast and Norah C. Keating, Informal Caregiving in Canada: A Snapshot, Report to the Health Services Division, Health Policy and Communications Branch, Health Canada, 2001; Arthurs Report, supra note 29.

[118] Sylvia Fuller & Lindsay Stephens, Women’s Employment in BC: Effects of Government Downsizing and Employment Policy Changes 2001-2004 (Vancouver: Canadian Centre for Policy Alternatives, 2004) at 20.

[119] Derrick Comfort, Karen Johnson & David Wallace, “Part-time Work and Family-friendly Practices in Canadian Workplaces” (Ottawa: Human Resources Development Canada, 2003) Catalogue no. 71-584-MIE, at 32 and 33 [Comfort, Johnson & Wallace].

[120] Ibid at 34 and 36.

[121] Ibid. at 34-35.

[122] Duxbury, Higgins & Shroeder, supra note 19 at 16.

[123] Human Rights Code, R.S.B.C 1996, c. 210, s.13.

[124] B v. Ontario (Human Rights Commission, [2000] O.J. No. 4275 (O.C.A.) at para. 54.

[125] B v. Ontario (Human Rights Commission, [2002] S.C.C. No. 66 [B. v. Ontario].

[126] Human Rights Code, supra note 123 at s.3.

[127] H.S.A.B.C. v. Campbell River & North Island Transition Society, 127 L.A.C. (4th) 1 (B.C.C.A.) [Campbell River].

[128] Health Employers Association of BC (Kootenay Boundary Regional Hospital) v. BC Nurses’ Union, [2006] B.C.J. No. 262, 2006 BCCA 57 at para. 34-37; Kemess Mines Ltd. v. International Union of Operating Engineers, Local 115, [2006] B.C.J. No. 263, 2006 BCCA 58 at para. 28.

[129] Ontario (Human Rights Commission v. Simpson Sears Ltd., [1985] 2 S.C.R. 536 (O’Malley), at para. 28.

[130] British Columbia (Public Service Employee Relations Commission) v. British Columbia Government and Service Employees Union, [1999] 3 S.C.R. 3 [“Meiorin“] at para. 54.

[131] Campbell River, supra note 127 at 39.

[132] Canadian Staff Union v. Canadian Union of Public Employees (Reynolds Grievance), [2006] C.L.A.D. No. 452 (N.S. Arb. Bd.) at 143.

[133] Evans v. University of British Columbia, 2008 BCSC 1026 at para. 42, [2008] B.C.J. No. 1453.

[134] British Columbia Public School Employers’ Assn. v. B.C.T.F. (Sutherland Grievance) (2006), 155 L.A.C. (4th) 411, [2007] B.C.W.L.D. 3277 at para. 39.

[135] Hoyt v. CNR [2006] C.H.R.D. No. 33 [Hoyt].

[136] Ibid. at para. 120.

[137] Ibid.

[138] Johnstone v. Canada (Attorney General), 2007 F.C. 36 [Johnstone].

[139] Ibid. at para. 29.

[140] Ibid.

[141] Johnstone v. Canada (Attorney General) [2008] F.C.J. No. 427.

[142] Canada Post Corp. v. Canadian Union of Postal Workers (Sommerville Grievance) [2006] C.L.A.D. No. 371 (QL), 156 L.A.C. (4th) 109, (Can. Lab. Arb.).

[143] Trans4 Logistics and Teamsters Local 847 (Re Kanayochukwu) (2008), 96 C.L.A.S. 73, 2008 CLB 10894.

[144] Reynolds, supra note 132.

[145] Ibid. at para. 134.

[146] Ibid. at para. 138.

[147] Ibid.

[148] The relevance of group membership to the human rights analysis is discussed in greater detail in the discussion of the Supreme Court of Canada decision in Law v. Canada (Minister of Employment and Immigration), [1999] 1 S.C.R. 497 contained in the following section.

[149] Human Rights Amendment Act, R.S.B.C. 1992, c. 43, s.6 (Statutes of B.C.); Statutes of Canada, 1980-81-82-83, c. 143.

[150] Human Rights Act, R.S.N.B. 1973, c.H-11, c.30.

[151] New Brunswick Human Rights Commission, Recommendations to Government, 2008 at 4.

[152] Brossard v. Quebec (Comm. des droits de la personne), [1988] 2 S.C.R. 279 [Brossard].

[153] Human Rights, Citizenship and Multiculturalism Act, R.S.A. 2000, c. H-14, s.44(1); Human Rights Act S. Nu. 2003, c. 12, s.1.

[154] Human Rights Code, R.S.S. 1979, c. S-24.1, s.2(1); Human Rights Code, R.S.O. 1990, c. H.19, s. 10(1); Human Rights Act, R.S.N.S. 1989, c.214, s.3(h); Human Rights Act,. C.H-12, R.S.P.E.I 1988, c.H-12, s. 1(1)(h.11); Human Rights Code, R.S.N.L. 1990, c.H-14, s.2(e.1)

[155] Human Rights Code, R.S.B.C. 1996, c.210; Human Rights Code, C.C.S.M. cH175; Human Rights Act, R.S.W.T. 2002, c.18; Human Rights Act, R.S.Y. 2002, c. 116; Canadian Human Rights Act, R.S.C. 1985, c.H-6.

[156] B. v. Ontario, supra note 125.

[157] Ibid. at para 54.

[158] Ibid. at para 53.

[159] Ibid. at para 36.

[160] Ibid. at para 44.

[161] Ibid. at para 53-55.

[162] Ibid. at para 55.

[163] Law v. Canada (Minister of Employment and Immigration), [1999] 1 S.C.R. 497, at para 66, qtd in B. v. Ontario at para 55.

[164] Ibid. at 56.

[165] Brossard, supra note 152.

[166] B. v. Ontario, supra note 156 at para. 46.

[167] Centre for WorkLife Law, “Current Law Prohibits Discrimination based on Family Responsibilities and Gender Stereotyping”, Issue Brief, 2006, and “Litigating Flexibility”, Issue Brief, 2007, online: <>.

[168] Sloan Work and Family Research Network and the Centre for WorkLife Law, “Addressing Family Responsibilities Discrimination”, Issue Brief, 2008, online: <>.

[169] DC Human Rights Act of 1977 § 2-1402.11(a).

[170] Human Rights Act 1993 (N.Z.), s.21(1)(l).

[171] Ibid. s.21.

[172] Sara Charlesworth et al, Balancing Work and Family Responsibilities: Policy Implementation Options Melbourne: RMIT University Centre for Applied Social Research, 2002.

[173] Anti-Discrimination Act 1977 (NSW), No. 48, PART 4B.

[174] Ibid. The Equal Opportunity Act 1984 (WA) s. 35A contains similar language.

[175] Ibid. s.49S.

[176] Equal Opportunity Act 1995 (Vic).

[177] Ibid. s.4(1).

[178] Anti-Discrimination Act 1991 (Qld) and Anti-Discrimination Act 1998 (Tas).

[179] Sex Discrimination Act 1984 (ACT) s.7A.

[180] Ibid. s.4A.

[181] Sex Discrimination Act 1984 (Cth)

[182] This inequity in the characterization of family responsibilities discrimination was highlighted in a recent report of the Human Rights and Equal Opportunity Commission of the Commonwealth of Australia into work-life balance as an aspect of the Commonwealth framework that ought to be revised. See Human Rights and Equal Opportunity Commission, It’s About Time: Women, men, work and family, Final Paper, 2007 at 47 [It’s About Time].

[183] The exception to this in Canada is the Ontarians with Disabilities Act, 2001, S.O. 2001, c.32, which exists in addition to the province’s more general Human Rights Code, R.S.O. 1990, c. H.19.

[184] Belinda Smith, “Models of Anti-Discrimination Laws – Does Canada offer any lessons for the reform of Australia’s laws?” at 1, Paper presented at the Law and Society Association Australia and New Zealand Conference, 2008, ‘W(h)ither Human Rights’, December 10-12, 2008, University of Sydney, relying on Aalt Willem Heringa, “Standards of Review for Discrimination: the Scope of Review by the Courts” in Titia Loenen & Peter R. Rodrigues, eds., Non Discrimination Law: Comparative Perspectives (Cambridge: Kluwer, 1999) at 25.

[185] See Nitya Duclos, “Disappearing Women: Racial Minority Women in Human Rights Cases” (1993) 6 Canadian Journal of Women and the Law 25-51.

[186] It’s About Time, supra note 182 at 47.

[187] International Labour Organization, Convention (156) Concerning Equal Opportunities and Equal Treatment for Men and Women Workers: Worker with Family Responsibilities, Article 3. ILOLEX Database of International Labour Standards, online: <>.

[188] Ibid. articles 4 and 5.

[189] Ibid.

[190] For example, the Equal Remuneration Convention, 1951 (ILO C100) and the Discrimination (Employment and Occupation) Convention, 1958 (ILO C111); Human Rights and Equal Opportunity Commission, supra note 186 at 283 and 284.

[191] See the discussion in Juliet Bourke, “Using the Law to Support Work/Life Issues: The Australian Experience (2004) 12(1) American University Journal of Gender, Law and Social Policy 19.

[192] Ibid.

[193] Belinda Smith & Joellen Riley, “Family-friendly Work Practices and the Law” (2004) 26 Sydney Law Review 1 at 19.

[194] Mayer v. Australian Nuclear Science and Technology Organisation, [2003] FMCA 209, at para. 70, cited in Belinda Smith & Joellen Riley, supra note 193 at 19.

[195] It’s About Time, supra note 186 at 59.

[196] Ibid.

[197] Flexible Working (Eligibility, Complaints and Remedies) Regulation 2002, S.I. 2002/3236.

[198] Flexible Working (Eligibility, Complaints and Remedies) (Amendment) Regulation 2006, S.I. 2006/3314.

[199] Employment Relations (Flexible Working Arrangements) Amendment Act 2007 (N.Z.), 2007/105, s.69AA/

[200] Ibid. s. 69AAA.

[201] Ibid. s.69AAF.

[202] Ariane Hegewisch & Janet C. Gornick, Statutory Routes to Workplace Flexibility in Cross-National Perspective (Washington D.C.: Institute for Women’s Policy Research, 2008) at 21.

[203] Arthurs Report, supra note 29.

[204] Ariane Hegewisch, “Individual Working Time Rights in Germany and the UK: How a Little Law Can Go a Long Way” in Working Time for Working Families: Europe and the United States (Washington D.C: Friedrich Ebert Stiftung, 2005) 103 at 104 & 109 [Working Time].

[205] Ibid. at 109.

[206] Ariane Hegewisch, “Employers and European Flexible Working Rights: When the Floodgates Were Opened”, Issue Brief (San Francisco: WorkLife Law, 2005) at 1.

[207] The German Act on Part-time work and Fixed Term Contracts (Teilzeit und Befristungsgsetz): BGBI 2000 I, 1966, cited in Suzanne Burri, “Working Time Adjustment Policies in the Netherlands” in Working Time, supra note 204, 55 at 56. See also Doris Barnett, “Legislative Innovation and the Family Responsive Workplace in Germany: What is Being Done and Why”, in Working Time, 11 at 13.

[208] Wet verbod van onderscheid naar arbeidsduur, Stb. 1996, 391, cited in Burri, ibid. Also translated as the Adjustment of Hours Law.

[209] European Council Directive 97/81/EC of 15 December 1997 concerning the Framework Agreement on Part-Time Work concluded by UNICE, CEEP and the ETUC, online: <>.

[210] Alexandra Heron, “Promoting and Protecting Reduced-Hours Work: European Union Law and Part-Time Work” in Working Time, supra note 204, 35 at 37.

[211] Council Directive 98/23/EC of 7 April 1998 on the extension of Directive 97/81/EC on the framework agreement on part-time work concluded by UNICE, CEEP and the ETUC to the United Kingdom of Great Britain and Northern Ireland, online

[212] Ontario Human Rights Commission, The Cost of Caring: Report on the Consultation on Discrimination on the Basis of Family Status (2006) at 4.

[213] Employment Standards Regulation, B.C. Reg. 423/2008, s.31.

[214] A fourth approach is the direct provision of services, such as respite for the caregiver, and most provincial Ministries of Health currently administer limited respite programs through which some family caregivers may have access to substitute care in order to take a break from caregiving. See Janet Dunbrack, Respite for Family Caregivers: An Environmental Scan of Publicly-Funded Programs in Canada (Health Canada, 2003), online: Primary caregivers of former members of the military may also be eligible for housekeeping and grounds maintenance services through the Federal Veterans Independence Program. See Veterans Affairs Canada, Veterans Independence Program, online:

[215] Claire F. L. Young, Women, Tax and Social Programs: The Gendered Impact of Funding Social Programs Through the Tax System (Ottawa: Status of Women Canada, 2000) at 57 [Young].

[216] Ibid. at 5.

[217] See, for example, the discussion in Law Commission of Canada, Beyond Conjugality: Recognizing and Supporting Close Personal Relationships (Ottawa: Law Commission of Canada, 2001) at 64 [Beyond Conjugality].

[218] Peter W. Hogg, Joanne E. Magee & Jinyan Li, Principles of Canadian Income Tax Law, 6th ed. (Toronto: Thomson Carswell, 2007) at 50.

[219] Income Tax Act, R.S.C. 1985 (5th Supp.), c.1, s. 81(1)(e), online: <> [Federal Act].

[220] Income Tax Act, R.S.B.C. 1996, c. 215, online: <> [BC Act].

[221] Federal Act, supra note 219 at s. 118(1)(a) and (b).

[222] KMPG LLP, Provincial and Federal (Except Québec) Personal Non-refundable Tax Credit Rates and Amounts, online [KMPG].

[223] Federal Act, supra note 219 at s. 118(4)(c).

[224] Ibid. s. 118(1)(e).

[225] Ibid. s. 118.8.

[226] Federal Act, supra note 219 at s. 118(1)(c.1).

[227] KMPG, supra note 222.

[228] Canada Revenue Agency, T-1 General 2009, Federal Worksheet, online: <> [Federal Worksheet].

[229] Federal Act, supra note 219 at s. 118(1)(d).

[230] Ibid. s. 118(6).

[231] KMPG, supra note 222.

[232] Ibid.

[233]Federal Worksheet, supra note 227.

[234] BC Act, s. 4.3(1)(b). The taxpayer must be eligible for the Wholly Dependent Person Tax Credit under s. 118(1)(b) of the federal Act to be eligible for the BC Spousal Equivalent Credit. For 2009, this credit is worth $8,026. Based on the lowest provincial tax rate of 5.06%, the credit becomes worth $406.12. See KMPG, supra note 222.

[235] BC Act, s. 4.3(d). In terms of value, for 2009, the equation is $13,881 minus the dependent’s net income, up to a maximum of $4,101 such that the maximum value of the credit is $207.51. See KMPG, ibid.

[236] BC Act, s. 4.3(e) BC Act. For 2009, the credit is worth $4,101 and so the maximum value of the credit is $207.51. Ibid.

[237] Federal Act, supra note 219 at s. 118(6).

[238] Ibid. s. 118.2(2). The list of qualifying expenses is meticulous and complex. For a full explanation of the list, see Interpretation Bulletin 519-R2, Paragraphs 18 – 71, online: <>.

[239] Ibid. s. 118.2(1)(a).

[240] Ibid. s. 118.2(1)(b) and (c).

[241] Ibid. at s. 118.2(3).

[242] KMPG, supra note 222.

[243] BC Act, supra note 220 at s.4.5.

[244] KMPG, supra note 222.

[245] Federal Act, supra note 219 at s. 118.3(1)(a).

[246] Ibid. s. 118.3(1.1).

[247] Ibid. s. 118.4(1).

[248] Ibid, s. 118.3(1)(a.3).

[249] Ibid. s. 118.3(1)(a.2).

[250] Ibid. s. 118.3(1)(c).

[251] Ibid. note 219 at s. 118.3(1)(c).

[252] KMPG, supra note 222.

[253] Federal Act, supra note 219 at s. 118.3(1)(2).

[254] Ibid. s. 118(2)(c) and (d).

[255] Ibid. s. 118.3(3).

[256] Lisa Philipps, “Tax Law and Social Reproduction: The Gender of Fiscal Policy in an Age of Privatization” in Privatization, Law, and the Challenge to Feminism, Brenda Cossman & Judy Fudge, eds. (Toronto: University of Toronto Press, 2002) 42 at 63 [Philipps, “Tax Law”].

[257] Bill C-72, An Act to amend the Income Tax Act, 1st Sess., 36th Parl., 1999, (assented to 17 June, 1999).

[258] Paul Kershaw, “Beyond the Spousal Tax Credit: Rethinking Taxation of Dependency and Caregiving (Again!) in the Light of the Law Commission of Canada Report” (2002) 50(6) Canadian Tax Journal 1949 at 1959 [Kershaw].

[259] Richard Shillington, Policy Options to Support Dependent Care (Nova Scotia: Healthy Balance Research Program, 2004) at xii.

[260] Philipps, “Tax Law”, supra note 256 at 65.

[261] Kershaw, supra note 258 at 1959.

[262] Law Commission of Canada, Beyond Conjugality, supra note 217 at 73.

[263] Kershaw, supra note 258 at 1961.

[264] See the BC Employments Standards Act, supra note 74 at s.52.1(5)(b) and the Employment Insurance Regulations, supra note 92 at s.41.11(1).

[265] Philipps, “Disability, Poverty, and the Income Tax: The Case for Refundable Credits” (2001) 16 Journal of Law and Social Policy 77 at 90 [Philipps, “Disability”].

[266] Taxation Act, R.S.Q.C, c.I-13, s.1029.8.61.61.

[267] Manitoba Finance, Primary Caregiver Tax Credit, online

[268] Internal Revenue Code, 26 U.S.C. §21.

[269] See for example, Dependent Care: Tax Assistance, Vermont at V.S.A. §5828c. This credit is technically refundable but designed to reimburse the taxpayer for child or dependent care expenses.

[270] Cal Rev & Tax Code § 19354.

[271] For example, the Netherlands: Act of Income Tax 2001 (Wet Inkomstenbelasting 2001) cited in NAC Netherlands, supra note 114, online: <>. This also appears to be the tax approach taken in Germany and France.

[272] Lisa Philipps raises this problem in relation to the taxation of people with disabilities, but the same dilemma exists with respect to the design of a caregiver tax credit. See Philipps, “Disability”, supra note 265 at 105.

[273] Ibid. at 107.

[274] Income Tax Act, S.M. 1988, c. I10, s. 511(1).

[275] Income Tax Act, S.M. 1988, c. I10, s. 5.11(2).

[276] Manitoba Finance, supra note 267.

[277] Manitoba Finance, supra note 267. Online at <>

[278] Manitoba Finance, Primary Caregiver Tax Credit, Level of Care Equivalency Guidelines, online <>.

[279] Philipps, “Disability”, supra note 265 at 92.

[280] See Department of Finance, Tax Expenditures and Evaluations 2008, online: <>

[281] Ibid.

[282] Indian Act, R.S.C. 1985, c. I-5, s. 87.

[283] Canada Revenue Agency, Information for Status Indians, online: <>.

[284] Kathleen Lahey, Women and Employment: Removing Fiscal Barriers to Women’s Labour Force Participation (Ottawa: Status of Women Canada, 2005) at 26.

[285] Philipps, “Tax Law”, supra note 256 at 69.

[286] Abord-Hugon & Romanin, supra note 25; Canadian Home Care Association, supra note 26; HRSDC, supra note 26; Rajnovich et al, supra note 26; Creating Strategies to Support Canada’s Family Caregiver: 2007 and Beyond, a discussion paper for a consultation meeting hosted by the J.W. McConnell Family Foundation (Ottawa: J.W. McConnell Family Foundation, 2007).

[287] See Beyond Conjugality, supra note 217, at 72-74.

[288] The Canada Health and Social Transfer is a block of funding the federal government provides to the provinces to subsidize spending in the areas of health care, post-secondary education, early childhood development, social assistance and social services. Discretion in spending has resulted in differing access to services between provinces. See Department of Finance, Canada Health and Social Transfer, online: <>.

[289] Employment and Income Assistance Act, R.S.B.C. 2002, c.40, s.8 -10, s.13. Some individuals are excluded from the requirements in relation to recent employment history and the ongoing requirement to be seeking work under the regulation: Employment and Income Assistance Regulation, B.C. Reg 263/2002.

[290] Karen Spalding, Jillian R. Watkins & A. Paul Williams, Self Managed Care Programs in Canada: A Report to Health Canada, Report to the Home and Continuing Care Unit of the Health Care Policy Directorate (Ottawa: Health Canada, 2006) at 4 and 5 [Spalding, Watkins & Williams].

[291] Ibid. at 9.

[292] Ministry of Health, “Community Care Services”, online: <>.

[293] Spalding, Watkins & Williams, supra note 290 at 14.

[294] Ministry of Health, supra note 292.

[295] Spalding, Watkins & Williams, supra note 290 at 15.

[296] Ibid.

[297] Ministry of Health, Home and Community Care Policy Manual, Chapter 8, Section H [Home and Community Care Policy Manual].

[298] Hutchinson v. British Columbia (Ministry of Health), 2004 [B.C.H.R.T) No. 55, upheld by the Supreme Court of BC.

[299] Home and Community Care Policy Manual, supra note 297.

[300] Department of Health, Government of Nova Scotia, “Caregiver Allowance”, online: <>.

[301] Ibid.

[302] U.K. Government, Department of Health, National Carers’ Strategy, Carer’s at the heart of 21st -century families and communities: ‘A caring system on your side. A life of your own’ (2008), Summary, online: <> [2008 Strategy].

[303] The benefit was referred to as the “Invalid Care Allowance” in the Social Security Contributions & Benefits Act 1992 (U.K.), which created the benefit. However, the title of the benefit was changed to ‘Carer’s Allowance as per Regulatory Reform (Carer’s Allowance), S.I. 2002/1457. Office of Public Sector Information, Regulatory Reform (Carer’s Allowance), S.I. 2002/1457, online: <>.

[304] Regulatory Reform (Carer’s Allowance), ibid..

[305] Social Security Contributions & Benefits Act 1992 (U.K.), c. 4 and Social Security Benefits Uprating Order 2008, S.I. 2008/632, Sch. 1 Part III.

[306] This is equivalent to the cost of purchasing one week of groceries in London for a family of three: Andeas Hofert, Daniel Kalt & Christian Hilberath, Prices and Earnings: A Comparison of Purchasing Power around the Globe, 9th ed. (Vancouver: UBS Wealth Management Research, 2009) online <> [Prices and Earnings]. See Appendix D for more information on the comparative methodology used in this report.

[307] Social Security Contributions & Benefits Act 1992 (U.K.), c. 4, s. 124 and Income Support (General Regulations) 1987, S.I. 1987/1967, Sch. 2, Part III, 14ZA.

[308] Health and Social Care Act 2001. See U.K., Directgov, “Direct Payments for Carers”, online: <> and Explanatory Notes: Health and Social Care Act 2008 (U.K.), c.14 at 57 & 60, online: <>.

[309] Social Security Act 1991 (Cth.), s. 197. See also Centrelink, Guide to Australian Government Payments Booklet, “Carer Payment”, online: <> [Carer Payment].

[310] This is equivalent to the cost of purchasing six weeks groceries in Sydney for a family of three.

[311] This is equivalent to the cost of purchasing one month of groceries for a family of three plus three train tickets in Sydney (1 journey of 200 km).

[312] Social Security Act 1991, No. 46, 1991 at s. 952 (Volume 2), online: <>. See Centrelink, “Carer Allowance”, online: <> [Carer Allowance]. This benefit’s value is equivalent to the cost of purchasing one month of groceries for a family of three in Sydney or two, three course restaurant meals.

[313] Centrelink, “Carer Supplement”, online: <>. The dollar amount is equivalent to the cost of one month’s rent for a family of three in Sydney.

[314] Md. Ann Code art. HU, §10-701 et seq.; Va. Code Ann. §63.2-2201 et seq.

[315] Janice Keefe, Policy Profile for Compensating Family Caregivers: Norway (Halifax: Maritime Centre for Aging Research & Policy Analysis, 2004) [Keefe, PP Norway].

[316] Ibid.

[317] Prices and Earnings, supra note 306.

[318] Care for the Elderly 1990, cited in Interministry Committee on Compensation for Family Caregivers, Public Funds, Family Commitment: A review of Government policy concerning public compensation to family caregivers in British Columbia (2002) [ICCFC].

[319] Care Leave Act (1989), cited in National Alliance For Caregiving – A National Resource on Caregiving, online: <>

[320] This is 75% of the cost of rent for a family of three in Stockholm or 6 weeks of groceries.

[321] Institute for the Study of Labor, “The German Social Long-Term Care Insurance: Structure and Reform Options”, IZA DP No. 2625 (Germany: February 2007) at 2-5.

[322] Melanie Arntz, Ralf Sacchetto, Alexander Spermann, Susanne Steffes & Sarah Widmaier, The German Social Long-Term Care Insurance: Structure and Reform Options (March 2007) IZA Discussion Paper No. 2625, online: <> at 6 & 9 [Arntz et al].

[323] Netherlands Ministry of Health, Wellbeing and Sports, “Summary and Overview of Care Allowances in Seven Countries” (Survey, 1 May 2007), online: <>.

[324] This is equivalent to the cost of three weeks of groceries in Munich.

[325] Arntz et al, supra note 322. One month’s rent for a family of three in Munich is approximately € 880.

[326] Netherlands Ministry of Health, Welfare and Sport, Host Country Report, “Long-term care in the Netherlands – The Exceptional Medical Expenses Act”, online: <>.

[327] France, Code de l’action sociale et des familles, Article L232-1, Allocation personnalisée d’autonomie, Légifrance, online: <;jsessionid=358FF38B378E5ECD5C6ACA4E72A7467B.tpdjo16v_1?idSectionTA=LEGISCTA000006174428&cidTexte=LEGITEXT000006074069&dateTexte=20090820>.

[328] France, Code de l’action sociale et des familles, Article L245-1 (2007), Prestation de compensation, Légifrance, online: <;jsessionid=2256F8F99C821606150D1E973A7EAB48.tpdjo16v_1?idSectionTA=LEGISCTA000006157603&cidTexte=LEGITEXT000006074069&dateTexte=20090825>. The PCH replaced the Compensatory Allocation for Third Person Benefits (L’Allocation Compensatrice Tierce Personne) (ACTP) in 2006. At the time recipients of the ATCP were able to choose whether to continue with the old ATCP benefits or switch to the new PCH compensation benefits.

[329] Department of Finance, Canada, Tax Expenditures and Evaluations, 2008 at 19.

[330] Ibid.

[331] Monica Townson, Reducing Poverty among Older Women: The Potential of Retirement Income Policies (Ottawa: Status of Women Canada, 2003) at 7 [Townson, Reducing Poverty].

[332] Old Age Security Act R.S., 1985, c. O-9, online: <>.

[333] Monica Townson, “A Stronger Foundation: Pension Reform and Old Age Security”, Policy Brief (Toronto: Canadian Centre for Policy Alternatives, 2009), online: <>.

[334] Canada Pension Plan S.C., 1985, c. C-8, online: <> [CPP].

[335] Freya Kodar, “Pension (In)Securities: Unpaid Work, Precarious Employment and the Canadian Pension System” (2004) 28.2 Atlantis (Special Issue, Never Done: The Challenge of Unpaid Work) 93 at 97 [Kodar].

[336] Expert Committee on Pensions, A Fine Balance: Safe Pensions, Affordable Plans, Fair Rules (Toronto, 2008) at 16.

[337] Ibid.

[338] Ibid.

[339] Edward Tamagno, The Management and Regulation of Occupational Pension Plans in Canada (Ottawa: Caledon Institute of Social Policy, 2006) at 5.

[340] Ibid. at 33.

[341] Service Canada, “Do you have children born after December 31, 1958? The CPP Child Rearing Provision”, online: <>.

[342] CPP, supra note 334 at s. 48(4). See also Service Canada, Guide to Canada Pension Plan Disability Benefits, online: <> [Service Canada].

[343] CPP, ibid. at s.48 (3). Online: <>.

[344] Service Canada, supra note 342.

[345] Kodar, supra note 335 at 95-96.

[346] See, for example, Townson, Reducing Poverty, supra note 331 at 62; WE*ACT, Pension Reform: Policy Reform Because Women Matter (Vancouver, 2004); Rajnovich and Keefe, “To Pay or Not to Pay: Examining Underlying Principles in the Debate on Financial Support of Family Caregivers” (2007) Canadian Journal on Aging 26 [Rajnovich and Keefe]; Janet Fast, Jacquie Eales and Norah Keating, Economic Impact of Health, Income Security and Labour Policies on Informal Caregivers of Frail Seniors (Ottawa: Status of Women Canada, 2001); Duxbury, Higgins & Shroeder, supra note 19.

[347] Department of Finance Canada, Information Paper: Proposed Changes To The Canada Pension Plan (May 25, 2009), online: <>.

[348] Ibid.

[349] Australian Government, Attorney-General’s Department, ComLaw, Social Security Act 1991, No. 46, 1991 at s. 197 (Volume 1), online: <>.

[350] Carer Payment”, supra note 309.

[351] Ibid.

[352] Centrelink, “Carer Payment or Age Pension”, online: <>.

[353] ICCFC, supra note 318.

[354] France, Code de la sécurité sociale, Article L351-1, Légifrance, online: <> [Article L351-1].

[355] OECD, supra note 22 at 70.

[356] See Janice Keefe, Pamela Fancey & Sheri White, Consultation on Financial Compensation Initiatives for Family Caregivers of Dependent Adults (Halifax: Maritime Centre for Aging Research & Policy Analysis, 2005) at 6 [Keefe, Fancey & White].

[357] Government of Norway, “Chapter 1 Government White Paper No.5 (2006-2007)” at 19, online: <>.

[358] Douglas A. Wolf & Sonali Ballal, Family Support for Older People in an Era of Demographic Change and Policy Constraints (2006) 26 Aging & Society 693 at 701.

[359] Social Security Contributions & Benefits Act 1992 (U.K.), c. 4 online: <>. See U.K., Directgov, “Understanding the additional State Pension”, online: <>; U.K. Department of Work and Pensions, Pension Service, “State Pensions: Your Guide”, online: <>.

[360] This is equivalent to about 6 months rent for a family of three in London.

[361] U.K. Department for Work and Pensions, The Pension Service, Pension Act 2007, online: <>.

[362] H.S.A.B.C. v. Campbell River & North Island Transition Society, 127 L.A.C. (4th) 1 (B.C.C.A.).