THEREFORE BE IT RESOLVED THAT the BPW Canada urges the Government of Canada to encourage Provincial Governments to create controlled comprehensive Day Care Program funded by the Private Sector, the User, according to the ability to pay, and the Government.Implementation of such program to include:1. A User Fee charge for the user of the Day Care.2. Incentives for industry to create on-site Day Care facilities.3. Tax relief to the User of the total amount of Day Care costs by reaffirmation of Resolution 74/29. 4. Stricter Government controls on training and certification of staff and facilities.