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 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: <http://www.statcan.ca/english/IPS/Data,/89-582-X1E.htm>.
 Pyper, Wendy,”Balancing Career and Care”, Perspectives on Labour and Income, Statistics Canada Catalogue no. 74-001-XIE), (November, 2006), online: <http://www.statcan.ca/english/freepub/74-001=XIE/0020474-001-XIE.pdf> [Pyper].
 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”].
 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.
 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: <http://www.bcli.org/publications/18-private-care-agreements-between-older-adults-and-friends-or-family-members>.
 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”].
 Merriam-Webster’s Online Dictionary, s.v. “value”, online: <http://www.merriam-webster.com/dictionary/value>.
 Compact Oxford English Dictionary of Current English (United Kingdom), s.v. “value”, online: <http://www.askoxford.com/concise_oed/value?view=uk>.
 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presented at the International Association of Time Use Researchers Conference, Colchester England, 6-8 October, 1999)[unpublished].
 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.
 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].
 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.
 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”].
 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].
 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: <http://www.hrsdc.gc.ca/eng/cs/sp/sdc/socpol/conferences/caregivers/page04.shtml> [HRSDC].
 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].
 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).
 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: <http://publications.gc.ca/pub?id=237274&sl=0> [Romanow Report].
 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.
 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: <http://www.statca.ca/bsolc/english/bsolc/?catno=89-582-X>.
 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.
 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…?].
 Ministry of Labour and Citizen’s Services, Interpretation Guidelines Manual: British Columbia Employment Standards Act and Regulations, online: <http://www.labour.gov.bc.ca/esb/igm/esa-part-1/igm-esa-s1-immediate-family.htm> [ESB Manual].
 Ibid. note 83, online: <http://www.labour.gov.bc.ca/esb/igm/esa-part-6/igm-esa-s-52.htm>.
 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: <http://www2.parl.gc.ca/HousePublications/Publication.aspx?Pub=status&Language=E&Mode=1&Parl=40&Ses=2&File=1#DOC–FE197B48B58140F2965B2C577C6088FD>
 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.
 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.
 Work and Care Act, cited in Netherlands Ministry of Social Affairs and Employment, “SWZ – Leave – Short-term care leave” online: <http://english.szw.nl/index.cfm?menu_item_id=14640&hoofdmenu_item_id=14632&rubriek_item=392437&rubriek_id=391971&set_id=3591&doctype_id=6&link_id=166653>. See also Canada, HRSDC, “The Netherlands Improving Work-Life Balance – What Are Other Countries Doing?” (2004) at 29, online:<http://www.hrsdc.gc.ca/eng/lp/spila/wlb/iwlb/14netherlands.shtml>; and National Alliance for Caregiving, “The Netherlands’ Caregiving Legislation”, online: <http://www.caregiving.org/intcaregiving/netherlands/netherlands2.htm>[NAC Netherlands]
 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: <http://english.szw.nl/index.cfm?menu_item_id=14640&hoofdmenu_item_id=14632&rubriek_item=392437&rubriek_id=391971&set_id=3591&doctype_id=6&link_id=123323>; and NAC Netherlands, ibid.
 California Unemployment Insurance Code, Â§3300, online: <http://www.leginfo.ca.gov/calaw.html>.
 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.
 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.
 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].
 Health Employers Association of BC (Kootenay Boundary Regional Hospital) v. BC Nurses’ Union,  B.C.J. No. 262, 2006 BCCA 57 at para. 34-37; Kemess Mines Ltd. v. International Union of Operating Engineers, Local 115,  B.C.J. No. 263, 2006 BCCA 58 at para. 28.
 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),  1 S.C.R. 497 contained in the following section.
 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)
 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.
 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: <http://www.worklifelaw.org/IssueBriefs.html>.
 Sloan Work and Family Research Network and the Centre for WorkLife Law, “Addressing Family Responsibilities Discrimination”, Issue Brief, 2008, online: <http://www.worklifelaw.org/IssueBriefs.html>.
 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].
 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.
 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: <http://www.ilo.org/ilolex/english/convdisp1.htm>.
 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.
 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].
 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.
 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: <http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31997L0081:EN:NOT>.
 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 http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31998L0023:EN:NOT.
 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: http://www.hc-sc.gc.ca/hcs-sss/pubs/home-domicile/2003-respite-releve/index-eng.php. 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: http://www.vac-acc.gc.ca/clients/sub.cfm?source=services/vip/vip_care_eligible.
 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].
 Income Tax Act, R.S.C. 1985 (5th Supp.), c.1, s. 81(1)(e), online: <http://laws.justice.gc.ca/en/I-3.3/> [Federal Act].
 Income Tax Act, R.S.B.C. 1996, c. 215, online: <http://www.bclaws.ca/Recon/content/site?id=freeside&xsl=/Recon/template/toc.xsl/group-A/> [BC Act].
 KMPG LLP, Provincial and Federal (Except QuÃ©bec) Personal Non-refundable Tax Credit Rates and Amounts, online http://www.kpmg.ca/en/services/tax/taxratesPersonal.html [KMPG].
 Canada Revenue Agency, T-1 General 2009, Federal Worksheet, online: <http://www.cra-arc.gc.ca/E/pbg/tf/5000-d1/README.html> [Federal Worksheet].
 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.
 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.
 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: <http://www.cra-arc.gc.ca/E/pub/tp/it519r2-consolid/README.html>.
 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”].
 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].
 Manitoba Finance, Primary Caregiver Tax Credit, online http://www.gov.mb.ca/finance/tao/caregiver.html.
 For example, the Netherlands: Act of Income Tax 2001 (Wet Inkomstenbelasting 2001) cited in NAC Netherlands, supra note 114, online: <http://www.caregiving.org/intcaregiving/netherlands/netherlands.htm>. This also appears to be the tax approach taken in Germany and France.
 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.
 Manitoba Finance, supra note 267. Online at <http://www.gov.mb.ca/finance/tao/faq.html#question20>
 Manitoba Finance, Primary Caregiver Tax Credit, Level of Care Equivalency Guidelines, online <http://www.gov.mb.ca/finance/tao/caregiver.html>.
 See Department of Finance, Tax Expenditures and Evaluations 2008, online: <http://www.fin.gc.ca/taxexp-depfisc/2008/taxexp08-eng.asp>
 Canada Revenue Agency, Information for Status Indians, online: <http://www.cra-arc.gc.ca/brgnls/stts-eng.html#heading1>.
 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).
 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: <http://www.fin.gc.ca/transfers/transfers_chst-eng.asp>.
 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.
 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].
 Ministry of Health, “Community Care Services”, online: <http://www.health.gov.bc.ca/hcc/csil.html>.
 Department of Health, Government of Nova Scotia, “Caregiver Allowance”, online: <http://www.gov.ns.ca/health/ccs/caregiver_allowance.asp>.
 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: <http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsPolicyAndGuidance/DH_085345> [2008 Strategy].
 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: <http://www.opsi.gov.uk/si/si2002/20021457.htm>.
 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 <http://www.ubs.com/research> [Prices and Earnings]. See Appendix D for more information on the comparative methodology used in this report.
 Health and Social Care Act 2001. See U.K., Directgov, “Direct Payments for Carers”, online: <http://www.direct.gov.uk/en/CaringForSomeone/MoneyMatters/DG_10018517> and Explanatory Notes: Health and Social Care Act 2008 (U.K.), c.14 at 57 & 60, online: <http://www.opsi.gov.uk/acts/acts2008/en/ukpgaen_20080014_en_1>.
 Social Security Act 1991 (Cth.), s. 197. See also Centrelink, Guide to Australian Government Payments Booklet, “Carer Payment”, online: <http://www.centrelink.gov.au/internet/internet.nsf/publications/co029.htm> [Carer Payment].
 Social Security Act 1991, No. 46, 1991 at s. 952 (Volume 2), online: <http://www.comlaw.gov.au/comlaw/Legislation/ActCompilation1.nsf/0/D4FCFC450AB7DB74CA25760B0001DDB9?OpenDocument>. See Centrelink, “Carer Allowance”, online: <http://www.centrelink.gov.au/internet/internet.nsf/payments/carer_allow_adult.htm> [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.
 Centrelink, “Carer Supplement”, online: <http://www.centrelink.gov.au/internet/internet.nsf/individuals/ssp_carer.htm>. The dollar amount is equivalent to the cost of one month’s rent for a family of three in Sydney.
 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].
 Care Leave Act (1989), cited in National Alliance For Caregiving – A National Resource on Caregiving, online: <http://www.caregiving.org/intcaregiving/sweden/sweden1.htm>
 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: <http://ssrn.com/abstract=944780> at 6 & 9 [Arntz et al].
 Netherlands Ministry of Health, Wellbeing and Sports, “Summary and Overview of Care Allowances in Seven Countries” (Survey, 1 May 2007), online: <http://www.minvws.nl/en/reports/lz/2007/summary-and-overview-of-care-allowances-in-seven-countries.asp>.
 Netherlands Ministry of Health, Welfare and Sport, Host Country Report, “Long-term care in the Netherlands – The Exceptional Medical Expenses Act”, online: <http://www.minvws.nl/en/folders/lz/2009/host-country-report.asp>.
 France, Code de l’action sociale et des familles, Article L232-1, Allocation personnalisÃ©e d’autonomie, LÃ©gifrance, online: <http://www.legifrance.gouv.fr/affichCode.do;jsessionid=358FF38B378E5ECD5C6ACA4E72A7467B.tpdjo16v_1?idSectionTA=LEGISCTA000006174428&cidTexte=LEGITEXT000006074069&dateTexte=20090820>.
 France, Code de l’action sociale et des familles, Article L245-1 (2007), Prestation de compensation, LÃ©gifrance, online: <http://www.legifrance.gouv.fr/affichCode.do;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.
 Old Age Security Act R.S., 1985, c. O-9, online: <http://laws.justice.gc.ca/en/showtdm/cs/O-9>.
 Monica Townson, “A Stronger Foundation: Pension Reform and Old Age Security”, Policy Brief (Toronto: Canadian Centre for Policy Alternatives, 2009), online: <http://www.policyalternatives.ca/reports/2009/11/article2354/?pa=BB736455>.
 Canada Pension Plan S.C., 1985, c. C-8, online: <http://laws.justice.gc.ca/en/showtdm/cs/C-8> [CPP].
 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].
 Service Canada, “Do you have children born after December 31, 1958? The CPP Child Rearing Provision”, online: <http://www.servicecanada.gc.ca/eng/isp/pub/factsheets/chidropout.shtml>.
 CPP, supra note 334 at s. 48(4). See also Service Canada, Guide to Canada Pension Plan Disability Benefits, online: <http://www.hrsdc.gc.ca/eng/isp/pub/cpp/disability/guide/sectionb.shtml> [Service Canada].
 CPP, ibid. at s.48 (3). Online: <http://laws.justice.gc.ca/fr/ShowDoc/cs/C-8/bo-ga:l_I::bo-ga:l_II/20090825/fr?page=3&isPrinting=false#codese:48-ss:_2_>.
 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.
 Department of Finance Canada, Information Paper: Proposed Changes To The Canada Pension Plan (May 25, 2009), online: <http://www.fin.gc.ca/n08/data/09-051_1-eng.asp>.
 Australian Government, Attorney-General’s Department, ComLaw, Social Security Act 1991, No. 46, 1991 at s. 197 (Volume 1), online: <http://www.comlaw.gov.au/comlaw/Legislation/ActCompilation1.nsf/0/D4FCFC450AB7DB74CA25760B0001DDB9?OpenDocument>.
 Centrelink, “Carer Payment or Age Pension”, online: <http://www.centrelink.gov.au/internet/internet.nsf/publications/cd002.htm>.
 France, Code de la sÃ©curitÃ© sociale, Article L351-1, LÃ©gifrance, online: <http://www.legifrance.gouv.fr/affichCode.do?idArticle=LEGIARTI000006742622&idSectionTA=LEGISCTA000006156096&cidTexte=LEGITEXT000006073189&dateTexte=20090911> [Article L351-1].
 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].
 Government of Norway, “Chapter 1 Government White Paper No.5 (2006-2007)” at 19, online: <http://www.regjeringen.no/upload/AID/temadokumenter/pensjon/2007/Chapter1_Governmental_White_Paper_No_2006-2007.pdf>.
 Social Security Contributions & Benefits Act 1992 (U.K.), c. 4 online: <http://www.opsi.gov.uk/acts/acts1992/Ukpga_19920004_en_1>. See U.K., Directgov, “Understanding the additional State Pension”, online: <http://www.direct.gov.uk/en/Pensionsandretirementplanning/StatePension/AdditionalStatePension/DG_4017827>; U.K. Department of Work and Pensions, Pension Service, “State Pensions: Your Guide”, online: <http://www.thepensionservice.gov.uk/pdf/pm/pm2jan09.pdf>.
 U.K. Department for Work and Pensions, The Pension Service, Pension Act 2007, online: <http://www.thepensionservice.gov.uk/pensions-reform/act.asp#carers>.