Mr. Chair, thank you for the rest of the time we have available in this slot. I would point out that by the minister's last two answers, he has managed to contradict both himself when he appeared before the finance committee and his predecessor in the portfolio of minister of finance.
I would like to draw his attention to a couple of very specific taxation issues and the design in particular of the family tax credits that the government has introduced for children in sports programs, for example, for children in arts programs, for volunteer firefighters, and for some others. The eligibility for those tax credits is based on level of income. Above a certain level of income, people are able to claim the tax credit. Below a certain level of income, they are not eligible.
Why would children in higher income families be more worthy of sports programs and arts programs than children from lower income families? Why would it not be appropriate to make those tax credits refundable and therefore available to all Canadians regardless of income level?