Mr. Speaker, we have been talking about the disability tax credit, which is a non-refundable disability tax credit at the present time. I would like to look back at a recommendation made by a member of his government in a 1996 report entitled “Equal Citizenship for Canadians with Disabilities: The Will to Act”.
The recommendation was for a refundable tax credit. The point of a refundable tax credit is to more accurately recognize the cost of disability. At that time the member said that a disability tax credit would combine the best features of the disability tax credit and the medical expense tax credit, and that like the DTC, the new credit would be available to persons with disabilities that prevent them from performing the basic functions of daily life even with the assistance of a technical device.
I would like to have his comments on a refundable disability tax credit.