Mr. Speaker, I move, seconded by the honourable Member for Deh Cho, that Bill 17, An Act to Amend the Income Tax Act, be read for the second time.

Mr. Speaker, this bill amends the Income Tax Act to facilitate a child tax benefit that is also applicable for shared custody arrangements. It also adjusts the dividend tax credit and deductions for corporations with foreign investment income. Minor amendments are made to update or otherwise improve terminology. Thank you, Mr. Speaker.