§ Mr. Malcolm Bruce
To ask the Chancellor of the Exchequer what assessment he has made of the Canadian scheme for special tax credits for low-income working families; and if he will make a statement. 
§ Dawn Primarolo
[holding answer 5 February 1998]: As the Chancellor of the Exchequer said in his Pre-Budget Statement, the Government are considering the introduction of a "Working Families Tax Credit" to help make work pay for families on low incomes. And systems used in other countries, including Canada, have been looked at as part of that process.