translate English to French: Non-refundable tax credits are not paid to a taxpayer if that taxpayer has less tax payable than the amount of the credit.
Un credit d’impot non remboursable n’est pas ´ ˆ ´ ` verse au contribuable si son montant d’impot exigible est infe´ rieur a ˆ ´ ´ ´ celui du credit.