I made one or two proposals that were kind of addressing this issue obliquely. One of them had to do with taking all non-refundable tax credits—personal credit, spousal credit, age credit, credit for dependants, and so on—and turning them into refundable credits. There is no reason in principle why you couldn't do that. If you turned them into refundable credits, you could also run them through the tax system in the same way the GST credit, the child tax credit, and the guaranteed income supplement are run through, and make them contingent on income so that they diminish as you go up the income distribution. You could have a set of refundable tax credits that are very fair. They would go to the people who need them most, and they would be consistent. There is no consistency now between non-refundable tax credits, which came from a period in the 1980s when we converted deductions to credits and so on, and refundable tax credits, which were introduced with the GST at the end of the 1980s and which have become one of the potentially most important policy instruments in the tax system that we should exploit.
That's an example of what I'm saying.