Mr. Speaker, I am not sure I understood the member's question. If I understood him, he was referring to someone making $30,000 a year only getting a $90 refund. That is probably not the case.
If the withholdings or instalments were made there should be no refund. Someone who makes $30,000 a year, assuming it is a single person filing the tax return, would get a non-refundable tax credit of $6,452. If he had bought no RRSPs he would be paying income tax on about $24,000. Assuming a 50% provincial tax rate, that would mean the effective tax rate of someone at that level is about 25 cents on the dollar, so I would assume that someone would pay income tax of about $6,000.
I am not sure if I misunderstood but Canadians do pay income taxes. Someone who makes $30,000 a year pays about $6,000 in income tax or about 20%.