Mr. Chair, we heard from organizations and witnesses ranging from the Canadian Association of Retired Persons to the Canadian Home Care Association to the Canadian Caregivers Association--and it was confirmed by financial officials--that the tax credits in Bill C-13 for family caregivers, volunteer firefighters, and children's arts activities are all non-refundable tax credits, and that because of this they exclude low-income Canadians, who most need the help.
In fact, we heard last night from CARP that people who quit their jobs to act as caregivers probably wouldn't qualify for the caregiver tax credit at all because their income is too low.
In my own family situation, my sister, who's a VON nurse, has had to cut back her hours to help take care of my 82-year-old mother, who has Alzheimer's. There are a lot of Canadian families in the same situation. They are caught in a situation where they have to cut down their work hours to take care of a loved one, so there's a negative impact on their family income that would take them below the threshold to actually qualify for this caregiver tax credit.
We believe that excluding the poorest Canadians--the Canadians who have the greatest need--from these tax credits is wrong, morally wrong, and that it will worsen the growing income inequality in Canada. So in an effort to address this constructively, my office has worked with the House of Commons legislative counsel to draft an amendment that would make these tax credits refundable, so that low-income Canadians could qualify for the benefits of these programs.
The legislative clerk has a copy of this amendment. I'd appreciate his advice on the admissibility of the amendment. Specifically, could he advise us as to when and how this amendment can be moved?