It Endnotes 15 . See Appendix A for list of key informants. With a refundable tax credit, the family receives a cheque from the government when the family income is so low that it does not pay tax. Therefore, a refundable tax credit has value to all families, not simply those that pay income tax. In contrast, a non-refundable tax credit reduces the amount of tax payable, but provides no benefit to a family which does not pay income tax.
Gross income refers to the income before deductions.
Factual information for this section obtained from Catherine McDade, Strategic Policy Group, Human Resources Development Canada, personal communication, June, 1994. In some cases, there are provincial variations. In Alberta, these benefits vary according to the age of the child. In Quebec, they vary according to the age of the child and the birth order of the child, with more money going to third and fourth children and less to first and second children. Focus on child care , Newsletter No. 2, July, p.6.