Mr. Speaker, the tax credits that are contained in the budget are non-refundable. That means that the benefit of the tax credit is subtracted from the income tax a person pays. However, a person with a low income who pays little or no income tax would get absolutely no benefit. This means the government has deliberately excluded low income Canadians from any benefit contained within those tax credits. Therefore, in the case of the children's arts tax credit, children of low income households need not apply. They will not get anything. As well, low income volunteer firefighters would get nothing at all.
Regarding the family caregiver tax credit, people who have low incomes or who quit their jobs to stay home to look after someone who is sick and therefore no longer have an income would again receive nothing.
It is unconscionable that Canadians with the lowest income are deliberately excluded from these benefits. I know the minister is a decent fellow, coming from the Progressive Conservative wing of his party. I cannot understand how he could possibly support these tax credits which benefit all Canadians except those with the lowest incomes and the most vulnerable.