Mr. Speaker, I want to congratulate my hon. colleague on the bill, and the New Democrats will be supporting it.
We are, however, concerned about the excessive proliferation of what are called boutique non-refundable tax credits that have been added to the Income Tax Act in recent years. These non-refundable tax credits are generally believed primarily to benefit middle- to upper-income families for whom financial barriers are less of a concern.
This also may have the unintended consequence of subsidizing the corporate sector by inadvertently encouraging employers to abandon their existing first aid training for employees. Finally, we believe that access to lifesaving training such as first aid and CPR should be equitable.
Will the hon. member consider ensuring the bill would commit the government to assisting low-income Canadians or Canadians with no taxable income to take these lifesaving courses, and ensure that corporations still provide these necessary services to their employees?