Alberta can and should be the best place in the world to raise a family.

I want Alberta families to be more active, athletic and happy. The first step is a $1,500 Family Recreation Tax Credit to support participation in organized sports and recreational activities like summer camps.

In addition, we must allow for income-splitting for families with one stay-at-home parent. Income for families isn’t about a single wage earner – it’s family income and deserves to be treated as such.

Childcare must be accessible and affordable. Alberta will subsidize childcare for all Alberta families with less than $50,000 household income. We need to allow working mothers and fathers to support their families with the childcare options they want.

This will require more childcare facilities and providers. To facilitate growth in this industry, I will create a 10-year corporate tax exemption for new daycare operators and a personal income tax exemption for all income earned by daycare or day home employees and owners.

To protect our children, all childcare facilities will have to be licensed and meet mandatory safety and quality standards.

And finally, I will reintroduce full-day kindergarten within one year of forming government. The early years are too important for financial shortcuts.