Thank you, Mr. Chair.
Welcome, colleague and friend Mr. May.
I applaud your efforts in bringing this issue forward to get more Canadians to take first aid training, whether CPR or other courses that are available. There are courses other than CPR available for first aid training.
If I take a step back, Bryan, and look at our income tax system, be it either on a personal or corporate level, but more on a personal level, I see there are a number of tax expenditures in the system currently. My personal view has always been to have a simpler, more efficient tax system. My view has always been that if tax credits are offered, they should be refundable and that everyone should be able to claim them whether they have taxes payable or not.
My understanding of this bill is that you must have taxes payable in order to claim the credit itself. Is that correct?