Thank you, Mr. Chair.
I'd like to follow on Mr. Saxton's questions on the volunteer tax credits. These credits exclude many deserving volunteers who put their lives at risk and incur costs as volunteers, because they're non-refundable tax credits. There are a lot of volunteers in both search and rescue and in volunteer fire departments who do not make enough money to actually benefit from these as a non-refundable tax credit.
I would like you to confirm another issue. Someone who is both a search and rescue volunteer and is also a volunteer firefighter must choose between these two tax credits. They can't claim both credits in the same year. Is that accurate?