Madam Speaker, I want to go back to the tax credit for caregivers and the tax credit for volunteer firefighters. This is an issue we have discussed quite a bit. By talking about the caregiver element of it, we can actually get to the nub of the issue by saying that if someone is providing a healthy amount of caregiving in his or her home, that is less time for the individual in the workplace.
My question surrounds this. There are two types of tax credits here to consider. There is one that is refundable and one that is non-refundable. An individual would get the non-refundable tax credit but that credit is income tested. A person must make above a certain amount of income to get the full realization of that benefit. If it is a refundable tax credit, an individual can receive the full amount. So if someone does not make any money, that person can still receive a cheque or refundable tax credit for the services provided. That goes just as well for volunteer firefighters but it is particularly acute for caregivers.
I am wondering why this is a particular non-refundable tax credit. Should it not be a refundable tax credit for the vulnerable?