I appreciate that. I have to say I disagree that it wouldn't be normal to have refundable tax credits, because the HST/GST tax credit, the Canada child tax benefit, the working income tax benefit, Quebec's caregiver tax credit, and Nova Scotia's volunteer firefighter tax credit are all refundable. So there are provincial and federal examples and precedents to that. But since the answer was that there isn't that information, I accept that. Thank you.
I have another question.
In part 1 there's a mineral exploration tax credit and help for clean technology. I'm supportive of mineral exploration and clean technology development, of course, but to pick and choose specific activities, is there a rationale, based on how many jobs would be created by that, versus a small business tax reduction?
I'm thinking of the fact that in six years the small business tax rate has only gone down by 1%, from 12% to 11%. That's less than a 10% decrease. Is there an analysis of the job creation impacts of the choices that are made here for businesses versus small businesses?