Book excerpt: This report examines how taxation can be used as an instrument of social policy to further women's equality, reduce women's economic vulnerability, and support mothers as earners and caregivers. The research presented combines an analysis of the federal income tax system with focus group findings illustrating the real-life experiences of mothers. It integrates gender equality, family policy, and tax policy goals into a single framework which includes social, economic, and administrative considerations, and it advances the notion that the goal of gender equality can be compatible with a focus on children. The report makes recommendations regarding tax provisions related to child care and includes proposals for a progressive child allowance & family leave program, among others, which contribute to building an adequate income floor and supporting women in their dual roles.