“…A simplified family allowance was introduced to complement the federal National Child Benefit (Roy & Bernier, 2007). Quebec's income tax laws were reformed, removing parents' refundable tax credit for child care expenses (the federal one remains), when it introduced $5.00 per day (increased to $7.00 per day in 2004) child care for children using child care at least three days a week, regardless of family income and employment status (Government of Quebec, 2006;Albanese, 2006;Government of Quebec, 2003;Tougas, 2001aTougas, , 2002aTougas, , 2002bBégin, Ferland, Girard, & Gougeon, 2002). It introduced full-time, full-day kindergarten for five-year-olds and for four-year-olds living in "at-risk" neighbourhoods, and expanded school daycares at a reduced fee ($5.00 per day per child; later $7.00) for school-aged children in need of before-and after-school care (Albanese, 2011;Japel, Tremblay, & Côtè, 2005), such that by 2005 there were 1,613 daycare services in Quebec schools, resulting in 81% of public elementary schools offering them (Commission on Elementary Education, 2006;Tougas, 2001b).…”