I think, as Nick mentioned, people living on disability supports in Ontario.... If you're a single person, you're making about $1,100 a month, which is clearly not enough to cover the cost of living, let alone the increased costs that often come with living in disability. Making the DTC refundable would be a huge help to people who are living on provincial and territorial disability support.
On December 1st, 2020. See this statement in context.