We have opted for a refundable tax credit. You are right. That does pose an additional problem, in that this must receive the royal recommendation. We obviously sat down with the retirees to look at this. We could have opted for a non-refundable tax credit, but many retirees have very little income. They are poor people who already pay no taxes. Consequently, a non-refundable tax credit would not have been effective.
That is the choice we made in order to help people as much as possible.