Madam Speaker, the Conservatives have failed to make this credit refundable. A Liberal government, as part of our rural Canada proposal for volunteer firefighters, would introduce a fully refundable tax credit for volunteer firefighters.
This means that hard-working, low income Canadians, many of whom are juggling more than one part-time job just to pay the bills, will not be treated fairly by this Conservative plan. It means that many volunteer firefighters, who are low income Canadians in our small communities, will not benefit from the Conservative plan.
Can members imagine, and this speaks to values, a Conservative government that actually brings in an initiative that will discriminate against low income Canadians? That is what the government is all about.