Thank you, Mr. Chair. Thank you, everyone, for being here.
I'd like to go directly to the CMA, and your recommendation number three about the Canada caregiver credit, a credit we introduced in prior budgets. I thought it was something very powerful that a lot of Canadians would take up, given our aging population and the number of individuals who need assistance.
Have you estimated what the impact would be to go from a non-refundable to a refundable tax credit on finances, or even just the uptake in the number of people who would be able to utilize the caregiver credit?