A lot of the non-refundable tax credits are also credits that can be transferred to the spouse; they're based on family income, such as the credit for medical expenses, for example. Some can be transferred between the parents and the children, as in the case of tuition fees. Then again, some others can be carried forward. You can think of the charitable donations credit. So a lot of the credits that are not related, like the base credit or the spouse credit, the other credits, have features that allow either another person to use them if possible or the person to use them later when she or he has income to use them. That's one characteristic of the non-refundable credits.
The other thing that may be interesting to note also is on the working income tax benefit. One of the interesting features of the working income tax benefit is that it's not only a federal initiative. We're working with provinces to make sure this is better integrated not only with the provincial working income equivalent tax benefits, but also with the social programs to ensure that the barriers to entering the workforce..... And they are not necessarily tax barriers, but they can be that a person loses a dollar of welfare, for example, by working. Or it could be that they lose some other access to some free benefits.
So we are working with provinces to make sure there is an integration of the federal working income tax benefit with the social programs and with the child tax benefit as well. So this whole set of programs should hang together much better, and we should see a lot fewer impediments to entering the labour market with initiatives such as that.