Mr. Speaker, I want to thank my colleague for his speech outlining many of the positive initiatives in this budget implementation bill. He drew attention to the one that relates to the doubling of the amount that parents could claim for the children's fitness tax credit. As the father of three children and the grandfather of nine grandchildren, I am very concerned that our next generation continue to stay active and involved in community sports and things like that.
I wonder if my colleague could comment on the fact that not only would this be doubled but we would also make it refundable. That is a point that is often lost on the part of Canadians.