Once again, thanks for the question.
According to the statistics, caregivers are mainly women aged over 50 years, or even closer to 60 years.
As for the tax credit, income generated by these people is low. Needless to say, if a tax credit is non-refundable, caregivers cannot benefit if their income is in the lowest tax bracket.
For a tax credit to be useful to those who need it most, it must be refundable. A non-refundable tax credit provides absolutely nothing to low-income earners.
With a refundable tax credit, people would receive a cheque that would help them out of their precarious financial circumstances.