Thank you, Mr. Chairman.
Thanks to each of you for edifying us today on important issues and decisions.
I would like to start with Ms. Eng, from CARP.
Having the caregiver tax credit as a non-refundable tax credit effectively excludes the lowest-income Canadians, people who don't make enough, so you're suggesting making that fully refundable. Have you calculated approximately how many Canadians would benefit from that change?