If the federal government is going restructuring of the new Universal Child Care to financially support the provision of child care, Benefit that will address some of the criticisms it is difficult to see why parents should not be that have been made of the program. [...] To avoid these problems, the Caledon appears that the provinces and territories Institute recommended that the $1,200 intend to exclude the UCCB for purposes of UCCB be delivered as part of the base welfare. [...] Assessing the Design Criticisms • Another potential design flaw was pointed out by the Caledon Institute in its pre- The different treatment of families of Budget critique of the Choice in Child Care different types (i.e., single parent families, two- Allowance, the original name for the parent families with one working parent and two- proposed program that became the UCCB parent families with bot [...] Caledon recommended that the federal ing two-parent families with one earner and two and provincial/territorial governments exempt earners, the single-earner family would retain the new child care allowance from the a higher net benefit at any given family income definition of net income, and the federal level. [...] Surely, the the data or analytical tools to properly assess UCCB and the Canada Child Tax Benefit, the financial implications of the proposal out- that are both funded by the same government, lined above for restructuring the UCCB at either could be delivered in the same cheque.