Canada is an outlier for not having a universal program for prescription drugs for children and for allowing wide inter-provincial variation in how public drug plans serve children. This means that many families can't afford to pay for the essential medicines that their children need to get healthy, stay healthy and grow up healthy.
income splitting primarily benefits middle- and upper-income families, provides relatively little tax relief for low-income families and skirts single parents altogether. Just as importantly, it acts to deter both parents from equal engagement in the workforce and devalues family policies that promote dual engagement.
The glaring gaps in drug coverage for Canadian children are made stranger by the economic dimensions of the issue. Children's health care represents a drop in the ocean of health care budgets -- extending universal drug coverage to children would constitute a small fraction of total pharmaceutical spending.