Madam Speaker, that is an excellent question. This gives me a chance to explain the difference between a refundable and a non-refundable tax credit. People who file their tax returns often owe the government money. They have to pay taxes to the government and the tax credit reduces the amount they have to pay.
Instead of paying $2,000 in taxes, you would pay $1,500 and you would get back $500 for the $500 you spent on your daughter's dance class. There it is.
Let us suppose that the tax credit is refundable. You enrol your daughter in the dance class right away and, even if you do not pay any taxes, you receive a cheque for $500 for the expense. That is the main advantage of a refundable tax credit: you are reimbursed for the expense right away.
However, at present, you would have to wait until you file your tax return to receive the refund, and you can only hope that you have to pay enough taxes to get the refund.