Mr. Speaker, that is a good question.
We could cite the example of volunteer firefighters and others, many of whom were not eligible to receive any of the benefit because it was a credit as opposed to a deduction. If the government was trying to send a message through government taxation policy, it missed the mark back then.
There are so many opportunities for government to have an impact if the desire is there to assist and to make a difference. It can be done through all sorts of tax incentives, tax credits, tax deductions, and so forth. When we talked about the budget bill, there was a huge fundamental flaw in that legislation. It did not allow for individuals who did not have the income to receive the tax benefit individuals who were more well off received. That is why there was a valid argument, and the Liberals made that argument, that there should have been a tax rebate, a refundable tax credit, for those individuals.