Thank you.
The government wants to use tax credits to encourage certain behaviours. In a spirit of fairness, every Canadian should be able to benefit from this tax credit. If it is implemented as it stands, people may think they are all entitled to it. Many would undoubtedly be surprised to see they do not qualify for it since it is non-refundable.
My question is quite simple. Why did you decide that this tax credit would be non-refundable? If it were refundable, many more Canadians would be able to claim it. The people we want to take courses are those with lower incomes, but they will not be able to claim this tax credit because it is non-refundable.