Thank you for being frank on the subject. I know the circumstances in which you had to work in drafting your bill.
We would be much more in favour of these kinds of measures if they were refundable. That is our overall position on the subject. They have to reward behaviours that we encourage, of course, and the majority of Canadians must be able to benefit from them. However, I acknowledge the circumstances you had to work in.
You have briefly addressed the following question. Businesses could decide to stop paying the tax credit because it would be more cost-effective to let their employees take care of it. Those employees could then claim the credit. Then these measures might benefit businesses more than employees. In my opinion, however, businesses are probably in a better position to pay for this kind of course than part-time workers earning $15 an hour.
Have you considered, in connection with this tax credit, that the cost of these courses could be transferred to taxpayers rather than be borne by businesses?