Mr. Speaker, I thank my colleague from Kingston and the Islands for his speech and for opening the door for me to ask a question that does not actually relate to the bill in front of us. It is based on the member's speech.
There is an important distinction between refundable tax credits and non-refundable tax credits. Before we took office, I looked at how many tax credits were fully refundable, and there were very few refundable tax credits. I would say that there were three. A non-refundable tax credit means that people have to actually pay tax to get the credit. Is it fair that if people do not pay tax, they get a tax credit? Is that not the purpose of a tax credit?