KING TOWNSHIP, Ont. -- Stephen Harper defended his approach to Senate controversies on Thursday, saying his party has moved to bounce questionable members of the upper chamber from his team.
In response to a question on leadership, Harper said senators appointed by various prime ministers have encountered difficulties because the Senate is an "unaccountable" institution.
Harper said the difference is that Conservatives have ensured there is accountability.
"We have every right to expect better," Harper said. "I have a right to expect better. "
Harper also took aim at Sen. Mike Duffy, who is on trial in Ottawa.
"There is one person on trial, that person is Mr. Duffy because Mr. Duffy took taxpayers' money that I believed, right from the outset, he should not be taking and I told him so," Harper said.
"I told him to repay it. He did not repay it ... the reason he did not repay it is because Mr. Wright decided to pay it for him.
Harper said Wright did reimburse the taxpayers.
"I will give him that," Harper said.
"He also acted contrary to my wishes and allowed Mr. Duffy to keep the money which he has to this day."
Harper was campaigning just north of Toronto.
The Conservative leader has been trying turn up the volume on his campaign messages as he faces questions on the campaign trail about Duffy's trial on charges of fraud, breach of trust and bribery.
Harper said Thursday that a re-elected Conservative government would increase the value of the Adoption Expense Tax Credit and make it fully refundable, meaning those who apply could receive more tax relief than they do under the current model.
The tax credit is designed to reduce costs associated with adoption.
The Conservatives want to raise the eligible expense limit to a maximum of $20,000 from $15,000. The increase would cover most, if not all, of the costs for domestic and international adoptions. The Adoption Council of Canada on its website notes that an overseas adoption can cost as much as $30,000, while adopting a foster child could cost less than $3,000.
International adoptions, however, have been dropping as countries either close their doors to foreign parents, or as Canada closes its doors to countries with questionable practices, said Laura Eggertson, chairwoman of the Adoption Council of Canada. Domestically, there are an estimated 30,000 children waiting to be adopted, Eggertson said, with about 2,000 to 2,500 of them adopted each year.
The promised benefit would help those who adopt internationally, Eggertson said and likely have little benefit for those who adopt at home. The cost is not what dissuades people from adopting a foster child, Eggertson said, but the lack of support afterward.
"It's not that we're not happy about this," she said of the Conservative pledge. "It's nice to have, but it's not the most critical thing that would help to encourage more ... adoptions from the foster care system here in Canada."
Currently, the 15 per cent credit gives saves eligible taxpayers about $2,250. An increase to $20,000 would mean an extra $750 in tax relief for a total of $3,000.
But only a few have benefited from the tax credit in recent years.
Statistics from the Canada Revenue Agency show that in the 2012 tax year -- the most recent numbers available -- only 2,220 people claimed the credit on their tax return.
The data show that the highest number of claims -- 320 -- came from people making between $100,000 and $149,999.
The Conservatives say the proposed measure would cost the government $4 million a year, which is what the Finance Department noted was the cost when the credit was increased to $15,000.
Amin Mawani from York University's Schulich School of Business said the cost to the federal government for the proposed measures would likely be nominal.
Firstly, not every adoption is going to cost the maximum of $20,000; moreover, most of those claiming the credit tend to be higher wage earners who pay more taxes, and are likely to receive the credit whether it's fully refundable or not.
The majority of tax filers who claimed the credit in 2012 -- about 80 per cent -- had earnings in excess of $40,000.
Harper travelled to British Columbia later on Thursday for an event in the riding of Courtenay-Alberni.
With files from Jordan Press
