Yes. First of all, any non-refundable tax credit will have exactly the same footprint as the outline I have included in my written submissions, showing that the very lowest income people will get either no credit or will get very little credit. As you go up the income scale, the benefits get larger and larger. Right now, 40% of people do not have any income tax liabilities so they cannot get a tax credit unless it is refundable.
Most credits that have a useful and direct positive impact on people's well-being should be turned into refundable credits, but there are a lot of credits that would be much more effectively delivered as direct grants, or perhaps through direct or universal programs of various kinds. It would require going line by line through the boutique tax credits in order to sort them out and ensure that the most useful ones would be kept in place.