Thank you to each of our witnesses today.
I'd like to start with Mr. Rainer and Ms. McLachlan.
In the last few years there have been a number of boutique tax credits provided by the government: a tax credit provided for children's activities; a caregiver tax credit for families looking after loved ones; a home renovation tax credit; a volunteer firefighters tax credit.... These are all non-refundable tax credits. As such, they do not benefit the lowest-income Canadian families.
I'd appreciate your view on whether we ought to make these refundable, such that they can help a broader range, particularly those most in need.