Absolutely. There are two things we would like, and while we commend you for the work done to support middle-class caregivers, it's really a large opportunity left unmet to look after our poorest caregivers.
By creating and extending a tax credit that is refundable, that only is accessed if you have taxable income, we really leave without support those low-income tax earners whose income is not sufficient, or who have had to leave their employment to do full-time care, or who are out of the workforce because they're frail and elderly. We have thus advocated for a non-refundable tax credit.
Secondly, we look to the jurisdictions of the U.K., Australia, and Nova Scotia, which has dipped a toe into this, in providing a means-tested caregiver allowance. I think that would go a great way to help caregivers.
Let me also add a third piece. We know there's a provision in CPP for people to have coverage when they opt out of the workforce to raise children. Why not having something similar for people who are primary full-time caregivers?