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Excerpts from the platform: A Conservative government will: - Provide all families a new $1,200 per year Choice in Child Care Allowance for each child under six, to be taxable in the hands of the spouse with the lower income, starting in 2006. This will be in addition to the current Canada Child Tax Benefits, National Child Benefit Supplement, and the Childcare Expenses Deduction. The Choice in Child Care Allowance will let parents choose the childcare option that best suits their family's needs. - Help employers and communities create child care spaces in the workplace or through cooperative or community associations by allocating $250 million a year in tax credits to employers who cover the full cost of creating spaces. We will provide similar support to non profit associations to create spaces. We estimate that this program will create 125,000 new child care spaces over five years and make it easier for working people to juggle child care and work responsibilities. The program will be designed to ensure that small business and rural communities will be able to access it as well as larger employers and cities. - Honour the government's existing bilateral child care commitments for one year.