Mr. Speaker, I thank my colleague for his speech, and I have to say it was much more focused on the subject than what we have heard from most of his colleagues, who were rehashing the Department of Finance talking points. He stuck to the motion that is before us today.
He talked a lot about tax expenditures, a subject we could discuss at great length. Fortunately, the government has undertaken a review of a lot of tax expenditures, about 180 of them, as my colleague said. One of the major problems that makes things sometimes unfair is that most tax credits are non-refundable. That certainly does not improve the fairness of the tax system, since people who do not pay income tax do not have access to those tax credits. In addition, as my colleague said, most people who have the lowest incomes do not have the resources to enrol their children in sports, or cultural, or arts activities, and so they do not benefit from those tax credits in any way.
When the Liberals set about reviewing tax expenditures, are they considering making more tax credits refundable?