Any time you take a non-refundable tax credit and turn it into something refundable, it means you extend the reach of the benefit of whatever the government envisioned to offer people. Clearly, by offering more cash to people further down the income spectrum, you have an opportunity to close that gap.
But may I say that, simply proliferating tax credits has occurred in a number of the past few budgets. Converting some of those tax credits, extending them to people who might be able to take advantage of them.... The lower your income is.... A lot of these tax credits are dependent on having enough surplus income to be able to put your child into sports, arts, fitness, or do a lot of the things that are very difficult, very challenging for families to do. The refundability of the tax credit isn't the critical thing, it's finding ways of actually helping all children get opportunities every day of their lives.