Mr. Speaker, I actually really appreciate that question from the member opposite.
First, by definition, a tax credit is to credit people for taxes paid. If they do not pay taxes, they do not get the credit. I am not sure if the member opposite knows, but there are, I believe, three non-refundable tax credits in our system now, only three. I could be corrected on that; it could be five, but there are very few.
I agree that support for those with disabilities is very important. In my home, my wife works for Easter Seals, which provides services and support to families with children with physical disabilities. I completely understand the issue, and I am completely supportive of doing what we can. I am not sure that using the tax system, making tax credits refundable or non-refundable, is the appropriate use of the system in solving the issue that the individual has brought forward.
I am in favour of having non-refundable tax credits because people need to be paying taxes to get their taxes back. There are other methods to attack other issues in all public policy, not just for disabilities.